Sam Finney is rancher who lives and works on the ranch of Enos and Cora Milford. He is 9 years older than Enos and very sceptical about Enos' qualities as a horseman. He also doesn't appreciate it very much that Enos tries to brake horses. Instead he repeatedly reminds Enos about what Cora says about him riding horses and tries to reason with Enos, but in the end, he gives up arguing. He also takes Cora to the Virginia City Sweepstakes race, 'though Enos doesn't appreciate her being around.