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.
There are only two admins, and are hundreds of thousands of accounts that post every day. The sending of merit absolutely must be delegated, and there must be the ability of the community as a whole to sent merit to the rest of the community.
What if people who has a lot of sMerit make another account and send merit to his/her own account to rank up for farming, newbies here like me get hard times to gain merits and it is not fair to newbies like me.
There is a limit to how much merit you can send with your sMerit, which is roughly double your sMerit if you are sending it back and fourth to yourself. So if you are farming merit by sending to yourself, you will eventually run out of sMerit unless you are (colluding with) a merit source, or you are otherwise making posts that others award merit for.