James Edward Smith (December 25, 1831 – March 9, 1892) was a Canadian businessman and politician who served as the mayor of Toronto.

He continued operating his businesses and was a collector of customs at the port of Toronto until a scandal precipitated his retirement in 1879.

[2] Smith was elected to the Toronto City Council in 1857 for the St. John's ward as a councillor and was reelected to the position the following year.

The city council rejected six nominations and reporters suggested that Smith was withholding his name until all other viable contenders for the mayoralty were defeated and had successfully lobbied to obtain the requisite number of votes for his candidacy before he was nominated, thus ensuring his success.

In November 1868 he was appointed as the collector of customs at the port of Toronto and stated that he would refuse consideration to be mayor the following year.

He transferred most of the responsibilities for his business to his son, though continued to become wealthy from the growth of insurance investments in the late 1800s.