James A. ‘Jim’ Smith , 82, of New Carlisle, Ohio passed away Tuesday, February 21, 2017.

He was born June 9, 1934 in Bradford, Ohio the son of the late Arthur O. & Laura J. (O’Diam) Smith Ressler and Alfred C. Ressler.

He was a 1952 graduate of Dayton Northridge High School. He attended General Motors Institute in Flint Michigan (1952-1954) studying engineering before entering the Army, where he served from 1955-58. Jim graduated from the University of Dayton in 1968 with an accounting degree.

Upon graduation he began his own accounting/tax practice in New Carlisle, Ohio before relocating to Willard, Ohio where he continued his accounting career. He was the Past State President of the Public Accountants Society of Ohio (1985-86).

Jim was very active in Rotary International, Past District Governor District 6600 (1996-97). He was a Paul Harris Fellow; Rotary Benefactor; and major donor. He served in many capacities at the local and district levels (District 6670 and 6600) . He received the Rotary International Citation for Meritorious Service in 1999-2000 and the Distinguished Service Award in 2009-2010, Rotary Foundation’s highest service recognition. Jim exemplified the Rotary motto “Service Above Self”.

He is survived by children Deborah A. (Greg) Krouskop, Cynthia L. (Jerome) Gracy, Douglas J. Smith, and Karen S. Smith. Step-daughters Cornelia Schmidt and Patricia Krupke. Numerous grandchildren, great-grandchildren, nieces, nephews, family and friends. Brother-in-law Karl Schmidt and sister-in-law Roswitha (Heinz) Michael. In additional to his parents, he is preceded in death by wife Walburgis ‘Val’ Schmidt, daughter Elizabeth J. Smith, sister Nancy Wood, brother Clarence Ressler, and step-daughter MarieAnne Schmidt.

Visitation will be 12-2 pm Saturday, February 25, 2017 at the Trostel, Chapman, Dunbar & Fraley Funeral Home, New Carlisle, Ohio with funeral services at 2 pm in the funeral home. Burial will be in Glen Haven Memorial Gardens.

In lieu of flowers memorial contribution may be made to the New Carlisle Rotary Club, P.O. Box 341, New Carlisle OH 45344 or the Willard Rotary Club, P.O. Box 503, Willard OH 44890. Expressions of sympathy may be sent to

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