J. and J. Smart
of Valley Works, Brechin, Scotland.
1838 Established by John Smart and James Smart.
1903 Listed as linen manufacturers, 45 River Street, Brechin.[1]
1948 J. and J. Smart (Brechin) Limited was incorporated, with capital of £40,000, to carry on business as wholesale and retail dealers and manufacturers of textile materials.[2]