Son of John Gardner and Elizabeth Pickering. He graduated Harvard 1786 and was a merchant.
In 1796, Samuel legally changed his name, adding "Pickering" as a middle name.[1]
Sources
↑ [https://archive.org/details/listpersonswhos01courgoog List of persons whose names have been changed in Massachusetts, 1780-1883. Collated and published by the Secretary of the Commonwealth, under authority of the Acts of the year 1884. Boston : Wright & Potter, 1885.
The Historic Genealogy of the Lowells of America from 1639 to 1899
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Owned the Gardner-Wyman-Peabody mill. Recent low tide turned up a mill stone from that era.