Andrew C. Smith (c.1832-1905) was born in Elmira, New York, and died in Tacoma, Washington. He was the elder brother of Eldridge J. Smith, a student of Mary Baker Eddy's. Andrew C. Smith lived in Rochester, Minnesota, for many years where he was a revenue collector for the U.S. Treasury Department. At the same time he was also a partner, with his brother Eldridge, in Smith & Smith Co. a reclining hammock chair manufacturer. In 1886, he moved to Tacoma, Washington, following the death of his eldest brother Edward S. Smith, where he owned and operated the Rochester Hotel. Although records suggest he met Mary Baker Eddy, there is no record of Andrew C. Smith studying with her or joining the Church of Christ (Scientist).

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