Beat me to it Gay; :>)

Note that Smithers apparnetly was the undertaker for the Barney Gibbons execution, see http://www.civilwarstlouis.com/Gratiot/tenthkansas5.htm

I suspect he had the contract to handle the dead in the hands of Union prison and hospital officials. I've found reference to death certificates issued by him in CSRs as early as 1863 listing him as Government Undertaker.

John R.