Samuel is the son of Seth Pilaster, the senior partner at the bank. It is expected that he will take over when his father retires. He is a fifty-three year old bachelor who lives with his male secretary. This makes him the object of a smear campaign mounted by Augusta. He agrees not to pursue the position of senior partner to spare his aging father. He also supports Hugh at times in various disputes at the bank and pushes for Edward to resign and Hugh to be senior partner when they discover that Edward underwrote the Cordovan bonds without approval.