SIMSON, Sampson, philanthropist, born in New York city in 1780; died there, 7 January, 1857. He studied law at Columbia, but after a few years' practice retired to his farm in Yonkers, and devoted himself to charitable and benevolent work. He was founder of the Mount Sinai hospital, and bequeathed large sums to Jewish and general institutions, including $50.000 that, after the death of a nephew, should be paid "to any responsible corporation in this city whose permanent fund is established by its charter for the purpose of ameliorating the condition of the Jews in Jerusalem, Palestine." By decision of the state supreme court on 29 May, 1888, this amount, with thirty years' interest, was paid to the North American relief society for indigent Jews in Jerusalem.