James Finlay & Co was formed in 1750 and under the leadership of Kirkman Finlay became one of Scotland's leading cotton manufacturers and merchants. In the 1860s the firm came under the control of John Muir and diversified into Indian tea plantations. The cotton business was eventually closed and, after an unsuccessful period of diversification, Finlay concentrated on its core interests of tea and other agricultural produce. In 2000, the firm was acquired by John Swire & Son.
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