Recently I have had a run on inquiries for Smiths Floor Springs, which has lead me to turn my thoughts again to Andrew Smith, his family, his and his families influences on our industrial heritage and more, considering his connection with Sir Andrew Hallidie Royal Physician and Andrew Smith Hallidie, probably better known in America than here in the UK due to his involvement with the trams of San Francisco (something I will visit in the future).
If using Google to search for Andrew Smith, Hood and Co, it will take you to Graces Guide and an entry for Andrew Smith Flood and Co, where it does mention that the reference they have used is maybe a printing error, I hold it is and the true name of the firm was Andrew Smith, Hood and Co.
The Hood being John Lionel Hood, a gentleman from Newcastle-Upon-Tyne who it appears was jointly granted a patent with Andrew Smith for improving the manner in which belts, bands or straps were manufactured in the place of ropes or chains as you can see below of the two references I have found.