George L. Smart, 57, of 78 School Street, Salem, NH died on January 23, 2001 at St. Elizabeth Hospital in Boston after a brief illness. Mr. Smart was born on May 6, 1943 in Lynn, MA the son of the late Frank and Mary (Beers) Smart. For over thirty years he was a self employed public accountant in Salem. He graduated from Peabody High School in 1960 and graduated from Bentley College in Waltham, MA where he received his degree in accounting. He was a U S Army Veteran who did two tours of duty during Vietnam. Mr. Smart was an avid golfer. Family members include; four cousins, Richard Swan of South Portland, ME, James Swan of Penacook, NH, Norma Martin of Wakefield, MA and Linda Schell of Klamath, Oregon. There will be a Graveside Service on February 1, 2001 at 2:00 PM at the NH State Veteran Cemetery in Boscawen.