It was about 1975 when the original Mr. Smith decided he would retire from Merchant shipping and to occupy his time he turned a part time hobby into a part time job by setting up a portable building on a Texas Hwy 36 piece of property outside of Abilene, TX. The business of selling used farm equipment grew to the point to where Mr. Smith's son Curtis was needed to help out. Now it's 1987 and with the addition of the "Son" to Smith and Son it was time for the business to expand. So, the Smiths added new tractors from Tafe and Kioti tractors. The business grew and due to the changing nature of the business the Smiths decided to go with Century Tractors and Zetor Tractors because with the new lines they could offer from 19 HP to 90HP tractors to fully represent the needs of their niche of clients.