Smith & Mabley was an American veteran era importer of European automobiles and produced the American C. G. V. automobile in 1902, and the S & M Simplex automobile from 1904 to 1907, in New York City. History A. D. Proctor Smith and his brother-in-law, Carlton R. Mabley founded Smith & Mabley in New York City in 1900 as an import company for European automobiles. Vehicles from C. G. V., Panhard, Renault and Mors were imported, followed later by Mercedes and Isotta Fraschini. In 1902 production of automobiles began under license from C. G. V. with the brand name of American C.G.V.. Production ended in 1903 after seven vehicles had been manufactured. In 1903 Smith and Mabley, along with Winton was sued regarding infringement of the Selden Patent. Later that year Winton and Smith & Mabley joined A.L.A.M. and the lawsuit was dropped. In 1903 Smith & Mabley decided to start making vehicles again. They bought a seven-story plant on East 83rd Street. G. Edward Franquist designed the plant and was both Chief Engineer and Superintendent of the factory. Franquist attributed his engineering designs as being influenced by the finest European motor cars. Franquist was a founding member of the S.A.E. and was the Simplex designer until 1915. In 1903 Smith & Mabley offices and showroom and garage were located to a new building at 513-519 Seventh Avenue. In 1903, Franquist designed a four-cylinder engine that was used on motor boats for racing including the Vingt-et-Un, Challenger and Dixie I. The Dixie I won the Harmsworth (British International) Trophy in 1907. It was announced that motor boats and motor cars would begin production in May 1904. The new marque name was S & M Simplex and the Smith & Mabley Manufacturing Company was set up for production.. A Smith & Mabley Simplex 75-hp racing car competed in the 1904 Vanderbilt Cup, owned and driven by Frank Croker. Too many holes had been drilled in the frame to try to lighten the car, and it collapsed during the race seriously slowing his speed. Croker was in his seventh round when the race was stopped. Frank Croker and his mechanic were killed during a speed run in his S & M Simplex racer on the Ormond-Daytona Beach in 1905, while swerving to avoid a motorcycle. Production of the S & M Simplex ran until early 1907. A total of over 220 vehicles