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The Subject files consist of Smith's personal, legal and political papers. The personal papers mainly document Smith's financial and family issues. Legal papers document his representation on several cases including alien property custodian (Germany), war finance corporation, freight rate, railroad injury, military pensions, the Tacna Arica Dispute (land dispute between Peru and Chile) and war risk insurance. There is also correspondence between Smith and Piel Brothers concerning the 18th Amendment. It was a case regarding the sale of medicinal beer (Piel Brothers vs. Day). Finally there are materials related to the United States senate race of 1922 and the 1926 Georgia governor race. These files contain correspondence, newspaper clippings, maps, printed materials and legal documents. Arrangement is alphabetical.

The subject files consist of clippings, correspondence, speeches, reports, and printed material retained by the office for general reference. This series is further divided into two subseries: 1969-1970 and 1970-1974. Three files from 1968 related to lotteries, crime, and campaigning are found at the end of the series. Topics include the Alcovy River Project, Rock Creek Park, Campaigns, the Department of Housing, Education and Welfare, and Vietnam. Arrangement is alphabetical.