In 1907, N. G. Peebles joined, creating Smart Tappin & Peebles, but with the rapid departure of Tappin, and addition of E. A. Bates, the firm became known as Bates Pebble & Smart the next year. After Peebles died in 1923, the firm became Bates Smart McCutcheon in 1926 when Osborn McCutcheon became a partner; he remained Principal Partner until his retirement.
In 1907, N. G. Peebles established Smart Tappin & Peebles.  After Tappin's departure and Bates' joining, the firm became known as Bates Pebble & Smart in 1908. Following Peebles' death in 1923, the firm was renamed Bates Smart McCutcheon in 1926 when Osborn McCutcheon joined as a partner; he remained Principal Partner until his retirement.