Could be further immortalization of Oliver Smoot, “a fraternity pledge to Lambda Chi Alpha, who in October 1958 lay down repeatedly on the Harvard Bridge (between Boston and Cambridge, Massachusetts) so that his fraternity brothers could use his height to measure the length of the bridge, which summed to "364.4 Smoots ± 1 ear"
Raised tariffs, not taxes. It's an important difference, doubly so with regards to Smoot-Hawley because the whole point was to protect American companies (and therefore jobs) from foreign competition (of course, it did not work...).
https://en.wikipedia.org/wiki/Smoot