Uncle Sam is a fictional character, a DC Comics superhero based on national personification of the United States, Uncle Sam. Uncle Sam first appeared in National Comics #1 (July, 1940) and was created by Will Eisner.
Uncle Sam first appeared in National Comics #1 (July, 1940), which was published by Quality Comics during the Golden Age of Comic Books. He was depicted as a mystical being who was originally the spirit of a slain patriotic soldier from the American Revolutionary War, and who now appears in the world whenever his country needs him. The character was used for a few years from 1940 to 1944, briefly receiving its own series, Uncle Sam Quarterly.
Uncle Sam's origin was rewritten somewhat in The Spectre, where Uncle Sam is described as a spiritual entity created through an occult ritual by the Founding Fathers. This "Spirit of America" was initially bound to a powerful talisman and would take physical form by merging with a dying patriot. The new origin states that the Spirit of America had taken human form as the Minute-Man during the Revolutionary War, Brother Jonathan in later conflicts and, during the American Civil War, had been split in two as Johnny Reb and Billy Yank.
The Spirit first assumed its now familiar Uncle Sam incarnation in 1870, when it resurrected a political cartoonist who had been killed by Boss Tweed. The second host of Uncle Sam fought in World War I. A third (the character's Golden Age incarnation) was a superhero during World War II but vanished at the end of the war, erasing any subsequent appearances from the fictional history of the DC Universe (although most of them had already been erased by the Crisis on Infinite Earths). In The Spectre, the Spirit is resurrected in a new costumed form called the Patriot, but later reverts to Uncle Sam in a Superman issue.
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Official Site: DC Comics
Links: Uncle Sam's Wiki Article Toonopedia International Hero