Mr. Rae’s diligent researches have disposed of the idea that Smith was one of those profound philosophers who are helpless in the practical affairs of life. It appears from the records of the Glasgow University, that during his thirteen years’ residence he did more college business than any other professor. He audited accounts, inspected drains and hedges, examined encroachments on college land, and served as college quæstor, or treasurer, with the management of the library funds, for the last six years of his professorship. He was Dean of Faculty from 1760 to 1762, when he was appointed Vice-Rector. As such, in the frequent absence of the Rector, he had to preside over all University meetings, including the Rector’s Court, which had judicial as well as administrative powers, and could even punish students by imprisonment in the college steeple. He went frequently to Edinburgh, and at least once to London, on college business; and altogether we may discredit the remark made by one of Smith’s Edinburgh neighbours and reported by Robert Chambers: “It is strange that a man who wrote so well on exchange and barter had to get a friend to buy his horse-corn for him.” There is one picturesque incident in the history of Smith’s connection with the college. The imposition of octroi duties on food coming into the city was still the principal means of raising municipal revenue in Glasgow as in most other towns of Scotland. But the students of the University were so far exempt from the tribute that they were allowed at the beginning of each session to bring in with them as much oatmeal as would keep them till the end of it. In 1757 this ancient privilege was contested, and the students were obliged by the “tackman” of the meal market to pay duty on their meal. Smith and another professor were sent to the Provost to protest against this infraction of University privileges, and to demand repayment. At the next meeting of the Senate, “Mr. Smith reported that he had spoken to the Provost of Glasgow about the ladles, exacted by the town from students, for meal brought into the town for their own use, and that the Provost promised to cause what had been exacted to be returned, and that accordingly the money was offered by the town’s ladler to the students.”