Billie Roy Smith – Obituary

by Lynn McMillen
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Billie Roy Smith, B.Th., C.P.A.

Born April 22, 1918, in Austinville now Decatur, Alabama, Billie Roy Smith was the son of Marion Hickman and Emma Means Smith. He graduated from Morgan County High School in 1937. On September 14, 1940 he married Pearl Toon and they have two children, Christie and Rick.

Early in his life Reverend Smith pastored churches in Fairfax, Alabama and Fairview, Alabama. He graduated from Anderson College and Theological Seminary in Anderson, Indiana, in 1949, being ordained by the Church of God at his graduation. He was the first of his family to attend and to graduate from college. He was a lifelong member of the Church of God. He served in the US Army during World War II.

Mr. Smith completed his CPA in 1952 and was employed by Ernst and Ernst from 1952 until 1962 serving as Manager of the Decatur and Huntsville Offices. He was the owner of his own accounting firm in Huntsville from 1963 until his retirement in 1984. He was a member of Kiwanis International.

During retirement he enjoyed writing and he published many of his writings in his book, Recounting. He established a Christian Education lecture series, later scholarship, at Anderson University in memory of his beloved wife who died in 1995 after a long journey with Alzheimer’s Disease. She had cared for him and for her family throughout her life. During the last years of her life he provided needed physical care for her and he remained devoted to her all his life. A trip they took together in 1970 to the Holy Land, Egypt and several European countries was a treasured memory.

As the accountant and trusted advisor of Mrs. Jane K. Lowe, Mr. Smith served for many years as a trustee of the Jane K. Lowe Charitable Foundation. The foundation funded and continues to fund many important programs in Huntsville and Madison County.

He is survived by his daughter and son-in-law, Christie and Stanley Stephens, son and daughter-in-law, Rick and Sherry Smith, grandchildren and grandchildren-in-law, Michael Stephens and Heather Harriss, Hayley Elizabeth Smith, Will and Fawn Turner Smith, great grandchildren, Daniel Stephens and Emma Anne Stephens. Also surviving are a brother, Doyce Smith, and three sisters, Masinah Hawkins, Elizabeth Hayes and Peggy Vinson, brother-in-law Jerry Toon and a number of nieces and nephews. His brother Howard Smith passed away in 1994.

Memorial contributions may be made to the Billie Roy and Pearl Toon Smith Christian Education Scholarship Fund, Anderson University, Office of Development, 1100 E. Fifth Street, Anderson, Indiana, 46012, or The Jane K. Lowe Charitable Foundation, P. O. Box 348, Huntsville, AL 35804.

The family is deeply grateful to the loving caregivers who cared for Mr. Smith during his last years..

The family will receive friends at the First Presbyterian Church, 304 Gates Avenue, Huntsville, AL on Wednesday, November 15, from 1:30 to 2:30 pm. The funeral will be at the church immediately following the visitation. A private interment at Roselawn
Cemetery will take place Thursday. Arrangements are being handled by Rideout’s Brown-Service of Decatur, AL.

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