It's a rich man's world

South Bridge Street, Edinburgh, 1837

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.

The Edinburgh Advertiser, 16 Nov 1821

NOTICE TO THE CREDITORS OF THOMAS SUTHERLAND, MERCHANT IN EDINBURGH.
MR. SUTHERLAND having executed a trust-deed for behoof of his creditors in favour of MR. GEORGE PICKARD, and MR. WILLIAM HALL, Merchants in Edinburgh, the Trustees request that the creditors who have not already lodged their claims with affadavits, will transmit them to their Warehouse, No. 82, South Bridge, Edinburgh, on or before the 3^rd January next; under certification, that the Creditors neglecting to do so, will not receive any share of the dividend to be made within fourteen days thereafter. EDINBURGH, 13^th No. 1821

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.