This song is listed as a Cowboy Hymn I don’t think it is cowboy or hymn but I like the song and here goes:
“Dear Hearts and Gentle People” is a popular song published in 1949 with music by Sammy Fain and lyrics by Bob Hilliard. They were inspired to write the song based on a scrap of paper with the words “Dear friends and gentle hearts” written on it that was found on the body of Stephen Foster when he was discovered dying in a New York hotel room in January 1864.
Popular versions were recorded in 1949 by Dinah Shore, Gordon MacRae, Bing Crosby, and Dennis Day. In the United Kingdom, the song was recorded by Doreen Lundy. Later recordings were made by Perry Como in 1959 and again in 1980. The song refers to the singer’s hometown, and different versions allude to a range of U.S. states.
The Dinah Shore alludes to Tennessee, Shore’s home state. The Bing Crosby version mentions the state of Idaho, close to Crosby’s hometown of Spokane, Washington.