The Virginian-Pilot
                             THE VIRGINIAN-PILOT 
              Copyright (c) 1995, Landmark Communications, Inc.

DATE: Wednesday, December 27, 1995           TAG: 9512270052
SECTION: LOCAL                    PAGE: B7   EDITION: FINAL 
DATELINE: RICHMOND                           LENGTH: Short :   32 lines

GORDON L. SMITH SR.

Gordon L. Smith Sr., 79, died Dec. 26, 1995.

Mr. Smith was born in Franklin, Va., and was the son of E.C. and Belle Hedgebeth Smith. He graduated from Franklin High School, where he earned letters in baseball and football. He graduated from Benjamin Franklin University in Washington, D.C. He was an accountant for the War Department Army Corp of Engineers, E.I. DuPont and Reynolds Metals before going in the army. He was a veteran of World War II. After his discharge from the Army he was chief of collections for N.S.L.I. and was a special agent for the U.S. Department of Justice. He later established his own accounting business of Smith and Co. from which he retired in 1979. He was a member of Ramsey Memorial United Methodist Church and American Legion Post 137.

He is survived by his wfie, Bertha Babb Smith; four children, Myrna Hartley, Janet Goode and Benjamin Smith of Chesterfield County, and Gordon Smith Jr. of Mechanicsville, Md.; 10 grandchildren; a great-granddaughter; and a brother, Bernard Smith of Sedley, Va.

His remains rest at the Morrissett Funeral Home, Richmond, where the family will receive friends from 6 to 8 p.m. Thursday. Graveside services will be held at Westhampton Memorial Park at 11 a.m Friday. In lieu of flowers, donations may be made to the American Cancer Society.

KEYWORDS: DEATH OBITUARY by CNB