Samuel Mather is a common name. There are several possible deaths (and many more possible marriages). However, the 1844 death is for Elton district, so is likely to be Samual, Aged 0
Dec 1844 MATHER Samuel Bury 21, 197 Sep 1850 MATHER Samuel James Bury 21, 172 Jun 1858 Mather Samuel Bury 8c, 257 Sep 1858 Mather Samuel Bury 8c, 222