It depends on what kind of smart you are talking about.
Cats are smarter, cos they don't let their masters or mistresses control them. Heh heh! They also know their limits... my cats just come running to me if they know I'm very, very insistent calling them. They also learned a few tricks from me. Rochy can drop and roll if I show her a sign, and Leopold can sit if I tell him to with a sign. He also knows to sit if I have a treat for him. I'm trying to teach Muffin to sit with that sign. lol. They also can open doors with their paws... if the doors are slightly ajar. Leo also pats me on the back or side if he is hungry or wants to be outside.
Okay, I'm not a dog person so I'd say cats win out in the end for me
