ちなみに[global]セクションの"printing"を"bsd"にして"printcap name"の行を/etc/printcapと設定すれば,いわゆるbsd系OS(SunOS4.*やFreeBSDなど)で使えるはずです.
[global]
printing = sysv
printcap name = lpstat
load printers = yes
printer name = lp
guest account = nobody
log file = /usr/local/samba/var/log.%m
log level = 1
;Windows for Workgroupなどを使用している場合はpassword levelは8にする必要がある.
password level = 1
dead time = 180
browseable = yes
client code page = 932
coding system = cap
security = user
server string=%h samba %v
[homes]
comment = Home Directories
browseable = no
read only = no
create mode = 0640
public = no
hide dot files = no
[printers]
path = /tmp
printable = yes
public = no
writable = no
create mode = 0700
browseable = no