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Samuel Dana Horton was a notable figure in the field of economics, particularly known for his contributions to monetary theory. His works often addressed the complexities of money and its implications in international politics. He is best remembered for his critical analysis of the views of prominent economists such as Adam Smith, David Ricardo, and John Stuart Mill, where he explored the parity of moneys and the role of law in monetary doctrine. His writings, including 'The Parity of Moneys as Regarded by Adam Smith, Ricardo, and Mill', reflect his deep engagement with the economic debates of his time.

Despite the limited biographical information available about Horton, his intellectual legacy is evident in the academic discussions surrounding the nature of money and its impact on society. His works provoke thought on how monetary policies can influence political relationships and economic stability. Through his scholarly contributions, Horton has positioned himself as an important voice in the discourse on the intersection of economics and law, making his work relevant even today.