	In 1778, during the American Revolutionary War, Mr James Finlay, a Glasgow merchant, founder of James Finlay & Co., together with Mr Ingram the former Provost and Mr Gray of Carntyne, resolved to raise an infantry regiment in the service of King George III. Finlay's motives appear to have been a mixture of patriotism and commercial interests - the War was having a detrimental effect on Glasgow's trade with Virginia.