There was only one uncle in The Wizard of Oz, and he was ka Uncle Henry. In the 1939 film version of the original book by author and Oz series originator Lyman Frank Baum [May 15, 1856-May 5, 1919]...
The first letter of uncle is U the first letter of sam is S. It stands for U.S. or United States. He's a political figure for the United States so his name stands for United States.