After his death in 1823, trustees of Daniel Virtue appear to have lent £600 to Charles Wilson manufacturer of Earlston
The loan is shown in the will of Adam Hogg, Wilson's nephew
'The 1851 census for Earlston described Charles Wilson as "of the firm of Charles Wilson & Sons, blankets and plaiding manufacturers employing 18 men 7 women and 19 girls". Ten years on, the business had extended to making tweeds, and employed 128 men and 44 women, boys and young women". At the end of [t]he century the business was taken over by Simpson and Fairbairn.'
https://scotsue-familyhistoryfun.blogspot.co.uk/2016/09/down-at-mill-sepia-saturday.html [accessed 30/04/2018]