The graves of Samuel Baker and his wife Rachel, founders of the cemetery and leaders in the pioneer settlement, lie at the south end of the burying ground beneath a spiral monument inscribed with their names, "Samuel Baker, died March 26, 1875, aged 73 years," and "Rachel, wife of S. L. Baker, died December 1, 1874, aged 65 years." They are the grandparents of A. W. Poston and have many other descendants in this county.
Samuel Baker, who was one of the first judges in this section of he state, donated the plot of ground for the cemetery in the late 1850's. His body lies there today beside that of his wife, in the midst of the expansive acres which they once owned.
The Bakers, together with their daughter and son-in-law, Mr. and Mrs. I. N. Poston, moved to East township in 1853 from Quincy in Adams County and purchased farm land near here for $1.00 an acre. Following a pioneer trail from southern Missouri, they had moved into Adams County in the year of 1851.
The first Adams County election was held at the home of Mr. and Mrs. I. N. Poston, parents of A. W. Poston. Thirteen voters answered the call to the polls and most of the interest of the occasion centered about a dinner of venison and corn bread which Mrs. Poston served to all voters in the county.
The pioneer cemetery is the property of East township, having been formally deeded by Samuel Baker. Situated as it is almost in the center of a large farm, it had been almost forgotten a few years ago when A. W. Poston and others who had relatives buried there led a movement to have the grounds cared for by the township.
Funds were appropriated to fence the one acre tract, seed it and reset the monuments in new cement bases, thus preserving one of the most interesting historic spots in Montgomery County.
Villisca Review, Friday, July 29, 1932, page 1 & 5

SAMUEL BAKER, born August 3, 1803 in Madison County, Kentucky. Married to Rachel Davidson. died March 26, 1875 in the first cabin built in Villisca, Montgomery County, Iowa at the age of 73 years, 7 months, 23 days, buried in Bakers Cut Cemetery, Montgomery County, Iowa
Judge Samuel L. Baker
Birth: 3 Aug 1803 in Madison County, Kentucky
Death: 26 Mar 1874 in First cabin, Villisca, Montgomery County, Iowa
Father: Rev. George Washington Baker b: 14 Oct 1759 in Wilkes County, North Carolina
Mother: Esther Robertson b: 11 Dec 1781 in Caldwell, Mecklenburg County, North Carolina
Marriage 1 Rachael Davidson b: 11 Nov 1809 in Kentucky
Married: 12 Jul 1827 in Clay County, Kentucky
Children
Mary Emily ("Polly") Baker b: 24 Nov 1828 in Morgan County, Indiana
Esther (Ester) Baker b: 12 Dec 1830 in Morgan County, Indiana
Elizabeth ("Betty") Baker b: ABT 1832 in Morgan County, Indiana
Andrew Jackson Baker b: 17 Feb 1834 in Morgan County, Indiana
James Davidson Baker b: 7 Nov 1835 in Morgan County, Indiana
Susannah Caroline Baker b: 17 Dec 1837 in Morgan County, Indiana
Martha Jane Baker b: 1 Dec 1839 in Morgan County, Indiana
Missouri A, Baker b: 17 Dec 1841 in Pulaski County, Missouri
Daniel Webster Baker b: 18 Oct 1842 in Pulaski County, Missouri
Rachael Baker b: 8 Mar 1845 in Baker Township, Linn County, Missouri
Margaret Esther Baker b: 3 May 1847 in Baker Township, Linn County, Missouri
Samuel William Baker b: 29 Feb 1848 in Baker Township, Linn County, Missouri
Sarah E. Baker b: 31 Jul 1853 in Villisca, East Nodaway Township, Montgomery County, Iowa
Laura Rachel Baker b: 9 Jan 1856 in Montgomery County, Iowa