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: * 1850: E. Thresher & Company * 1854: Barney, Parker & Company - after Caleb Parker joined the firm * 1867: The Barney & Smith Manufacturing Company - joined by E.E. Barney, Preserved Smith, J.D. Platt, E.J. Barney and A.E.E. Stevens * 1892: The Barney & Smith Car Company