Browsing named entities in Rebellion Record: a Diary of American Events: Poetry and Incidents., Volume 5. (ed. Frank Moore). You can also browse the collection for Smyth (Virginia, United States) or search for Smyth (Virginia, United States) in all documents.

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An incident.--Among the excuses offered for exemptions, some are extremely ludicrous. In Smyth county, Va., we learn, one man, in enrolling himself, wrote opposite his name one leg too short. The next man that came in, noticing the excuse, and deeming it pretty good, thought he would make his better, and wrote opposite his name, both legs too short! --Atlanta (Ga.) Intelligencer.