Hi Charlie
Thanks for your help and comments. You are right, it seems that I have accidently deleted some files in the directory /var/qmail/queue when I was playing with my SME a few days ago. Once I discoverd that, I just copied the whole /var/qmail/queue directory from an other SME server I have running et voila - problem solved (okay, that's brute force).
However, if I wouldn't have an other SME running, I would not know how to "reset" the whole qmail. So, the question remains, if there is a script on the SME which reinstalls the whole qmail. Until now, I only made backups of /home/e-smith.
I am surprised to learn that sometimes the "service" thing doesn't work. I like to use it because it's very handy and even here it was not the problem, I had to kill -9 the qmail processes anyway.
Anyway, I really like the SME, it's a rock solid distro! As I wrote elsewhere, if it fails it's the hardware (or in my case a playing user).
Thanks, Roland