It’s only a guess, but my suspicion is that the notice below is in regards to Thomas Erskine Sutherland, as Thomas Sutherland (1772-1850) clearly had money post-1821 (see, for instance, his commissioning of paintings of himself, and his second wife and new daughter). And while the post office directory also doesn’t have any TS merchants listed, TES is referred to in some parish records as a merchant.
NOTICE TO THE CREDITORS OF THOMAS SUTHERLAND, MERCHANT IN
MR. SUTHERLAND having executed a trust-deed for behoof of his creditors in favour of MR. GEORGE PICKARD, and MR. WILLIAM HALL, Merchants in
The notice was reprinted. Sadly, if it is TES, it means his son inherited more than just his name—financial acumen was clearly not their strong point.