Sir James Nicolas Sutherland Matheson of the Lews, 1st Baronet, was a Scottish Tai-Pan. Born in Shiness, Lairg, Sutherland, Scotland, He was the son of Captain Donald Matheson. He attended Edinburgh's Royal High School and the University of Edinburgh. He and William Jardine went on to co-found the Hong Kong-based trading conglomerate Jardine Matheson & Co. that became today's Jardine Matheson Holdings. He passed away in 1878 in Mentone, France.
In 1843, he married Mary Jane Perceval, the daughter of Michael Henry Perceval, illegitimate son of assassinated British Prime Minister Spencer Perceval, Commissioner of the Port of Quebec from 1826 and a member, from Spencer Wood, of the Legislative Council of Lower Canada. The Mathesons had no children and the baronetcy became extinct. The Lewis estate passed to his widow and subsequently to his nephew Donald and great-nephew Colonel Duncan Matheson.
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