Giles says he was born in Tennessee on all the census records. The census also state both his parentes were born in Virginia. He is living with Issac and Lewis Spurr on the 1860 and 1870 census - both born in Virginia and both old enough to be his father- but I've not researched the family out of Indiana.
I did a little research and I think James and Emma Amanda (Spurr) Smith are shown on the 1880 census for Clay Co., IN - Page 306b, VanBuren Township, Dwelling 332, Family 337. It lists James M. born Sep 1873, Emma A born Jan 1873, Otis - son - born Aug 1892, Roy - son - born Dec 1893, Rebecca A - dau - born Jun 1897, George L. - son - born Jan 1900 & Rebecca A. - mother - born March 1866. The birth year for the mother must be wrong and is more likely 1834 and her age 66. I say that because I find a Smith family on the 1880 census for VanBuren township listing Joe as the father age 47, Rebecca as the mother age 34, Lucinda age 10, Agnes age 8, James age 6, Geo age 6 and Minna age 5 months.
Since James and Emma named one of their daughters Rebecca - it seems like this could be him.
James and Emma appear to be in Vermillion county for the 1920 census and Vigo county for the 1920 census. I hope that helps.