James S. Matthews was born in Barbourville, Kentucky, son of Ben and Nancy Matthews.
He volunteered his services to the U.S. Army on June 9, 1917. As a member of the First Tennessee Hospital Corps was stationed at Fort Oglethorpe, GA. Private Matthews died on July 3, 1917, at the above mentioned post. He died of acute enterocolitis infection at the age of 19. He is buried at the Knoxville National Cemetery.
- Rank: Private
- Date of birth: 17 July 1896
- Date of death: 3 July 1917
- County: Knox
- Hometown: Knoxville
- Service Branch: Army
- Division/Assignment: 1st Tennessee Hospital Corps
- Conflict: World War I
- Burial/Memorial Location: Knoxville National Cemetery, Knoxville, Knox County, TN
- Location In Memorial: Pillar IV, Top Panel
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