Haig Scott
- Edinburgh
Hannay Fraser
- Glasgow & Rothesay
Iain Smith & Partners -
Galashiels
J. &
H. Mitchell, WS - Pitlochry
John J. Smith & Co. - Clydebank
Kingsley Wood & Co. - Kilmacolm
Lambie Law - Glasgow
Livingstone
Brown - Glasgow
Lorna Murray - Inverness
Lynch & Co. - Glasgow
Macandrew & Jenkins, WS -
Inverness
MacLeods, WS -
Inverness
Marlborough & Co. - Livingston
McLennan Adam Davis - Ayr
McLure Collins - Glasgow
Michael A. Brown - Dundee
Naftalin Duncan - Glasgow
Paterson
Holms - Glasgow
R. Bruce &
Co. - Arbroath
Richard, Coutts & Palfrey - Edinburgh
Russel &
Aitken
- Denny
Sandemans - Falkirk
The Kerr Brown Partnership -
Glasgow
The Lints Partnership -
Edinburgh
Whelan & Co. - Arbroath
Winchester & Co. - Glasgow
Woodward Lawson - Aberdeen