This section is intended to provide a brief history of the banks which are mentioned in the letters.  It is not intended as an academic study of Scottish banking and the further reading section lists a number of publications which may be of interest to the reader. 

The banks may be split into a number of sections with these being

• The Chartered banks.   Bank of Scotland, Royal Bank of Scotland and British Linen Company Bank.

• The Provincial banks.  Those established in the towns and cities outwith the main centres of Glasgow and Edinburgh, e.g. The East Lothian Banking Company.

• The Private banks.  Small business partnerships mainly to be found in Edinburgh and Glasgow, e.g Thomson & Co., Edinburgh and Messrs J & R Watson, Glasgow.

• The Joint Stock banks.  Those banks established by share issue, e.g The Clydesdale Bank.