I do not have direct evidence of the parents of James E. Smith. He may be a brother of Michael Smith who married Hettie Goodpaster, because in the 1900 census, both of the teenage sons of Mary Katherine Smith and Thomas Jones are living with two of the sons of James E. Smith and Angeline Thompson - James with William R. Smith, and Lewis with Matthew W. Smith. If James and Michael were brothers, then Mary Katherine would be a first cousin of William and Matthew. But it is possible that the relationship is more distant, or even non-existent. It might be pure coincidence.

This couple is in my database because my 5th cousin 3 times removed Phoebe Ann Ingram was living with their son William in the 1910 census, along with her soon-to-be husband James M. Jones, and I got curious as to whether there was a relationship between James’ mother Mary Katherine Smith and his employer Wiliam R. Smith. (I have not found one.)

1860 census of Fleming Co., Ky, district 2, Flemingsburg P.O., enumerated 2 July, lists on p. 24 as family #163/211:
James E. Smith, 34, farmer; Anja J., 29; Anna E., 8; Albert T., 6; Mathew W., 4; William R., 1. All born in Kentucky.

1870 census of Fleming Co., Ky, Flemingsburg precinct, enumerated 24 June, lists on p. 31 as family #187:
Smith, James E., 44, farmer & sheriff; A. J., 38; Eliza A., 18; A. T., 16; Matthew W., 14; Wm R., 12; James J., 9. Hendrixson, John, 37, laborer. Perry, Aggy, 30, domestic servant; John, 3; James, 1. Perry, Sarah, 65, domestic servants. (All Perry’s black.) All born in Kentucky.

1880 census of Fleming Co., Ky, Flemingsburg precinct, enumerated 12 June, lists on p. 10 as family #55:
Smith, E. James, 54, farmer, b. Ky Va Va; J. Anja, 49, wife, b. Ky Va Ky; Bolt, S. Eliza, 27, dau. Smith, W. Matthew, 23, son; Smith, R. William, 21, son; Smith, E. James Jr., 18, son. Deering, Watson, 17, farm laborer. Proctor, Aurelius, 16, farm laborer. Gray, Charles, 14, farm laborer. Gullet, Violet, 21, domestic servant. Hempy, Amanda, domestic servant (black), 12; Chloe, 9, domestic servant (black). Hicks, Amy, 73, domestic servant (black). All except James and Anja born Ky Ky Ky.

From other families, it is apparent that this enumerator consistently places middle initials before first names, as if the convention was to list all the names in reverse order.