Frank, those are two different men.

Samuel A. Evans served in Co. G, 15th (Josey's) Arkansas Infantry. He applied for a Confederate pension in Lee County.
Samuel Evans served in Co. H, 34th Arkansas Infantry; then deserted and enlisted in Co. G, 1st Arkansas Infantry, U.S. Volunteers.
There was also an unrelated Samuel Evans who served in Co. H, 15th Northwest Arkansas Infantry.