Barney and Smith Car Company was a railroad car manufacturer in Dayton, Ohio.
Founded in 1849 by Eliam Eliakim Barney and Ebenezer Thresher as Thresher, Packard & Company, it changed names as partners came and went:
Barney & Smith faced challenges from bigger railcar makers in the late 1890s and early 1900s and went into receivership in 1913, when the Great Dayton Flood damaged its facilities; the company finally disappeared in 1921.