My suggestion
Why dont make it like this, No sMerit system only MERIT system and only admins can send merit to a post so that it will be fair for all and less the job of admin by checking someone send merits to another if its a farm account.
In this system no one can play the merits only the admins.
I think it is good if only admin having unlimited smerit to be fair because as we can see some of the members who have lots of smerit they taking advantage to send it to their alt to rank up they do not review other post of other members to toss even single merit they have. Much better if only admin will gives merit to us it will gives more inspiration and it will be a motivation to continue contributing knowledgeable post to help the other members because admin recognize what you did.