Orson Parley Smoot (1876-1936), son of Abraham Owen Smoot and student of Karl G. Maeser, was a BYU-educated accountant, manager of Smoot Lumber and Bonneville Lumber, bookkeeper at Provo Foundry and Machine company and Utah Wasatch Dairy, and one of the first members of the Provo National Guard.

Orson Parley Smoot, son of Abraham Owen Smoot and Diana Eldredge, was born on May 15, 1876 in Provo, Utah. He married Alexanderina Snell in Provo, Utah on December 24, 1896. They had one son, Wendell McMeans, in 1897. He also took a plural wife in Helen Condor, on February 20, 1906 in American Fork, Utah. They raised four children to adulthood: Cleo Hannah, Douglas Parley, Conder Eldredge, and Ella Helen. Orson was educated at Brigham Young University by Karl G. Maeser; with additional vocational training, he was hired as a bookkeeper at Smoot Lumber, later becoming manager and spending a total of 21 years with the company. He worked as manager of Bonneville Lumber for eight years, then became an accountant at the Provo Foundry and Machine company, and finally worked as bookkeeper for the Utah Wasatch Dairy until his death. As one of the first to join Provo's National Guard, he was first lieutenant for several years, and was a charter member of the Provo Elks lodge. He also held multiple positions in the Utah State Lumberman's and Western Retail Lumbermen's associations. Orson died in Provo on January 13, 1936, and was buried in Provo City Cemetery.