William Chalk Gouinlock (1844-1914), physician and manufacturer, of Scottish ancestry, was one of the first to establish the salt industry in Western New York (1883), and in 1887 established the first salt-pan west of the Mississippi (at Hutcheson, Kansas).  Edward Kerr, born in Sanquhar, Dumfriesshire, in 1842, was founder of the Laurenceville Bronze Company (1891); and William Mackenzie (1841-1914), born in Glasgow, was founder of the Standard Bleachery at Carlton Hill, New Jersey.  Hugh J. Chisholm (1847-1912), capitalist and manufacturer, was of Scottish parentage.  James Smith Kirk (1818-86), soap manufacturer in Chicago, was born in Glasgow.  George Yule, born in Rathen, Aberdeenshire, in 1824, was distinguished in manufactures.  William Chapman Ralston (1826-75), developer of California, was of Scottish ancestry.  William Barr (1827-1908), merchant and philanthropist, founder of one of the largest dry goods firms in the Middle West, was born in Lanark.  Matthew Baird (1817-77), born in Londonderry of Ulster Scot parentage, a partner in the Baldwin Locomotive Works, in 1865 became sole proprietor besides being a director in several other important corporations.  James Douglas Reid (1819-1901), born in Edinburgh, superintended the construction of many of the most important telegraph lines in the United States and founded and edited the “National Telegraph Review.”  Theodore Irwin (b. 1827), grain merchant, manufacturer, and bibliophile; and Edward Henry Kellogg (b. 1828), manufacturer of lubricating oils, were of Scottish descent.  James Abercrombie Burden (b. 1833), ironmaster and manufacturer, was son of the great Scottish inventor, Henry Burden.  William Sloane (d. 1879), came to the United States in 1834 and established the great carpet firm of William Sloane and Sons.  The development of the tobacco industry which so enriched Glasgow in the middle of the eighteenth century, drew large numbers of Scots to Virginia as merchants and manufacturers, and, says Slaughter, “it is worthy of note that Scotch families such as the Dunlops, Tennants, Magills, Camerons, etc., are to this day (1879) leaders of the tobacco trade of Petersburg, which has grown so great as to swallow up her sisters, Blandford and Pocahontas, which were merged in one corporation in 1784.”  David Hunter McAlpin (b. 1816) was one of the largest tobacco manufacturers; and Alexander Cameron, born in 1834 at Grantown-on-Spey, had an extensive share in the tobacco business, with four large branch factories in Australia.  Alexander Macdonald (b. 1833), born at Forres, Elginshire, was President of the Standard Oil Company of Kentucky and Director in several other important business enterprises.  James Crow, Kentucky pioneer, (c. 1800-1859), born in Scotland and graduated as a physician from Edinburgh University.  In 1822 went from Philadelphia to Woodford County, Kentucky, where his knowledge of chemistry enabled him vastly to improve the methods of distilling whiskey, and he became the founder of the great distilling