This enterprise was apparently launched in 1770 in Furnival Street, though not until 1816 was Smith & Moorhouse listed as a manufacturer of table cutlery in Eyre Street.  (Its address seems to have been stated alternately as Eyre Street and Furnival Street – roads which were contiguous.)  During the 1820s, Smith & Moorhouse was a merchant and manufacturer of table knives and ‘all kinds of cutlery’.  The partners were Thomas Smith and Henry Moorhouse.  Smith was granted the mark ‘XL ALL’ in 1789.  Moorhouse, who had purchased his Freedom in 1810, was elected Master Cutler in 1825.  Thomas Smith, the senior partner, died on 23 November 1834.  He had been a Wesleyan Methodist for over fifty years (Sheffield Independent, 29 November 1834).  The ‘XL ALL’ mark passed to his son, Samuel Hill Smith.  The business was restyled as Smith, Moorhouse & Smith, merchant and table knife manufacturer, Furnival Street. 

In 1841, Samuel H. Smith’s partnership with Henry Moorhouse ended.  The latter died on 8 August 1842, aged 58, and was buried at Ecclesall.  Samuel H. Smith joined another partnership with Edward Jones Talbot, and John and William Parkin, but this was dissolved in 1844.  Smith retired and the business became Parkin & Marshall.  Samuel H. Smith (who was also a Methodist) died on 9 March 1875, aged 75, leaving two wills: one under £14,000 and another under £100.