The 1904 Farmers' and business directory: for the Counties of Carleton, Dundas, Glengarry, Grenville, Lanark, Leeds, Prescott, Grenville, Russell and Stormont contained the business owners listing but did not include a town description, offering only the population count of 4,550. The directory, however, did publish a residents listing for North Elmsley and South Elmsley Townships - individuals were identified as tenants and freeholders with the concession and lot number locations of residence. The format was slightly different from earlier directories in that several advertisements were interspersed with the listing of business owners and professionals. Andrewsville had a brief business owners listing as well.

Photographers John Kerfoot's and Hugh A. Ross' names appear in the business listings. Both men produced portrait photographs of Smiths Falls residents in their respective studios for many years.