Would you please verify a couple of dates? Samuel Smith born 1748 and baptised 1778 ? That means he would have been aged around 30 at baptism. The baptism was at a Catholic church. A young man becoming a Catholic in Ireland then was putting himself at a disadvantage, although the worst of the penal laws against Catholics had been relaxed. Another baptism at St. Andrew with parents Jois (?) and Catherine was Joes? 1771; any connection?
Did Samuel and Mary Emerson marry before or after leaving Ireland?
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I have a connection to a Smith family from Swords, County Dublin.