Interesting. I have a Seymour Smith spokeshave from aways back, & according to this source, (quoting from a book I own) they are the same company.
Seymour Smith & Son worked in Worcester MA from 1850 to 1856 and in Sharon CT from 1856 to 1866. They finally ended up in Oakville, CT and were in business from 1866 to 1966. They made at least 6 different styles of all metal spokeshaves. They often supplied spokeshaves to Sargent the planemakers though Sargent mostly supplied their own blades. 3 of the 6 styles of Smith shaves were copies of Batchelder designs.
For further information and a complete rundown read:
Manufactured and Patented Spokeshave & Similar Tools by Thomas Lamond.
(Copied from post #4)
https://sawmillcreek.org/showthread.php?103152-Smith-amp-Son-Spokeshave&p=1038642#post1038642
And a bit from DAT, looks like they missed the MA connection: Tools AXES,SAW TOOLS,SHAVES,OTHER
Smith was issued a 4 Oct. 1854 patent in Sharon, CT, and a 7 March 1876 patent in Oakville. He may have worked alone before adding the "& Son", but is not known to have made tools in Sharon. His products included spoke shaves, ice axes, saw sets, and pruning shears.