​ABBOT, Samuel, philanthropist, was born in Andover, Mass., Feb. 25, 1732. He engaged in mercantile business in Boston, by means of which he amassed a large fortune, and among other of his earlier philanthropic acts he gave $20,000 toward the building of the Andover theological seminary. He was a man of scrupulous honesty, and was greatly esteemed by all. At his death, which occurred April 30, 1812, he bequeathed to the Andover theological seminary $100,000.