In Smithson 's will , he stated that should his nephew , Henry James Hungerford , die without heirs , the Smithson estate would go to the United States of America for creating an `` Establishment for the increase & diffusion of Knowledge among men '' . In Smithson 's will , he stated that should his nephew , Henry James Hungerford , die without heirs , the Smithson estate would go to the government of the United States to create an `` Establishment for the increase & diffusion of Knowledge among men '' .