Samuel Joseph Falls was the second son of John and Margaret Falls. Samuel was born in Tempo in County Fermanagh on 11th August 1889. By 1900, the family had moved to Cookstown. His father died in 1900 when Samuel was 11 years old. A year later, Samuel had left school and was working as a spinner in a mill. By 1911, Samuel was working as a labourer. Samuel was working in Glasgow when he enlisted in the Scots Guards. Private Samuel Falls was serving with the 1st Battalion of the Scots Guards when he was killed in action on the 27th September 1915 during the Battle of Loos.
Loos-en-Gohelle is a village 5 kilometres north-west of Lens, and Dud Corner Cemetery is located about 1 kilometre west of the village, to the north-east of the N943, the main Lens to Bethune road.