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Smitty Werben Man Jensen
Smitty Werbenmanjensen was the name of a fictional character made up by Mr. Krabs in the episode One Krab's Trash. Mr. Krabs claimed that Smitty Werben Man Jensen was the former owner of the #1 hat SpongeBob bought from Mr. Krabs' yard sale. Krabs claimed Werben Man Jensen wanted the hat back; however, this was a lie, since Mr. Krabs had been offered a hefty sum of money by several businessmen who wanted the hat.
Mr. Krabs originally calls him Smitty Werbenjaegermanjensen, but this does not match the name on the headstone. Spongebob obviously added the "manjensen" to the end of Smitty Werben's headstone when he replaced the soda drink hat. So the occupant of the grave is just Smitty Werben, while the full mane of Mr. Krabs' fictional hat owner is still Smitty Werbenjaegermanjensen.
It was lateer revealed that Smitty Werbenmanjensen was real, though he is deceased. SpongeBob brought the hat to Werbenmanjensen's grave, where Mr. Krabs eventually found it.
Looks and Personality
Smitty simply looks like an average skeleton wearing a hat. his mouth though is in a frown direction and he has very small bones. Smitty was very nice although he got angrier when Mr. Krabs took the Soda Drink Hat. It is possible that he was a nice man when he was alive as well.
Quotes
Smitty: Hey man, that's my hat, give it back!
Mr. Krabs: What? No way. Just crawl back into your hole, bone boy. Go ahead, play dead....
Smitty: I guess I'm gonna have to take it from you.
Mr. Krabs: Yeah, right. You and what army?
Smitty: (eerie moaning) Only the army of the living dead. (Dead Bodies walk towards Mr. Krabs)
Death
No one really knows how Smitty died, however, when he comes out of his grave, he is holding his head. But in fact, Mr. Krabs removed Smitty's head while attempting to pull the soda drink hat off.