The Smith American Company was originally established by S.D. Smith and H.W. Smith as early as 1852. First known as the Smith American Organ Company, the firm was located in Boston and built high end parlor organs and melodeons. In the early 1880s the firm began building pianos and the name of the firm was changed to "The Smith American Organ & Piano Company". In 1889, the firm acquired The Regal Piano Company from the New England Piano Company, and the firm was known as "The Smith American Piano Company" by the 1890s. The Smith American Piano Company built and controlled the Regal Piano Company line until 1903. Many of the instruments by Smith American were also labeled as 'The Palace Of Music'. It appears that the Smith American firm went out of business in the first part of the 20th Century.