Samuel Eberhardt was born in Maßbach on January 26, 1870 as the son of the master baker Bernhard Eberhardt and his wife Mina, née Rosenberger. He also became a master baker and grain merchant and played an important role in Maßbach. He was the chairman of the Israelite Cultural Community and member of Maßbach’s local council. In 1895, he married Amalie (Malchen) Rosenberger from Kissingen and took on his father’s bakery at roughly the same time. In 1898, his oldest daughter Martha was born, two years later Cornelia (Nelly) followed her. 

When the matzo bakery in Maßbach became less and less profitable, the he sold it and moved to Amalie’s hometown Bad Kissingen in October 1926, where their daughters were already living. They first lived in Ludwigstrasse, from 1934 in Pfarrgasse. In January 1936, they made up their minds to move to Fulda to their daughter Nelly, who had married Samuel Hans Bacharach in 1928. 

When the political conditions became more and more threatening, Samuel and Amalie Eberhardt and the family of their daughter Nelly emigrated to the United States in September 1937. Their daughter Martha and her family also managed to flee to the USA a year later, which made the reunion of the family possible in July 1938. The Eberhardts didn’t seem to have problems getting used to the New World. They met lots of relatives and acquaintances and Samuel Eberhardt wrote many letters to their old hometown of Maßbach that he felt closely attached to till his death, in spite of the horrible things happening in Germany. 
Samuel Eberhardt died in March 1959 at the age of 89 years.