Ruth (Jack) Neel died in 1819, and Samuel Neel took for his second wife, Rachel Borland, June 25, 1822. She was the daughter of Samuel Borland, who emigrated from Ireland to America settling in "The Manor," Westmoreland county, Pennsylvania, where he engaged in farming. He was an officer in the Revolutionary war. At the close he married Mrs. Lydia Gregg, at her father's home, Winchester, Virginia. They made their home for a few years in Bedford county, Pennsylvania, before moving to Westmoreland county. Mr. and Mrs. Neel had children: William Borland; Lydia G.; Ruth Shields; and Margaret A., who died November 28, 1884. Samuel Neel died October 28, 1862, at the advanced age of seventy-seven years, after a useful and well spent life.