The surname SMILLIE is widely recognized among engravers of stamps and banknotes (James Smillie, William C. Smillie, James David Smillie, G.F.C. Smillie, etc)
But I want to refer to one less know :
Walter de Forest SmillieThe only information I could find about him, is as follows :
A) Walter de Forest Smillie was the son of William Cumming Smillie and Agnes Earle (who married Oct.10, 1843).
William C. Smillie was engraver specialist in ornaments and lettering, and also he was one of the founders of the British American Bank Note Co. in Canada.
B) Walter de Forest Smillie married with Mary M. Town..? in Jersey City (NJ) in Sept. 8, 1870 and had 2 daughters : Jessie Clara Smillie and Mabel C. Smillie.
C) In the 1880's he was established in NY with a printing company and also offered the service of engraving. This is an advertising card :
D) At the beginning of 1890's he and his family went to Argentina and started working at the Compañía Sudamericana de Billetes de Banco (South American Bank Note Co) as engraver of stamps, banknotes, bonds, etc (ornaments and lettering)
E) In Apr.26, 1893 his daughter Jessie (21 y.o.) married in Buenos Aires with Wilson Slaney Lamb, an English citizen and moved to England with him.
F) Until 1912-13 Walter de Forest Smillie was still working in this company.
Since that date I have no more information about it.
The Compañía Sudamericana de Billetes de Banco was closed in 1920.
These are some stamps engraved by
Walter de Forest Smillie (frames and lettering).
(Vignettes engraved by Wilhelm Gottfried Nüesch :
ARGENTINA - 1892 - Scott 98:
BOLIVIA - Mariscal Sucre - 1899
URUGUAY - 1910 - Scott 182-183
Color proof :
URUGUAY - 1911 - Scott 196
Stamp and Proof :

PARAGUAY - 1911

All stamps printed by Compañía Sudamericana de Billetes de Banco.