In Scotland, of course, we recognise a professional quality in the "man of business" not suggested in the apothegm, and it so happens that the subject of this memoir was preeminently a man of business, both in the general and in the Scottish sense. Not six months have gone, whilst these lines are being penned, since he passed suddenly away, with that peculiar shock of suddenness which marks the departure of one with whom you have never associated the thought of death.