To:                 Messrs Perkins & Heath, Bank Note Engravers, London.

From:             Robert Paul, Secretary, Commercial Bank, Edinburgh.

Dated:            14th November 1826.

Gentlemen,

    We are out of all patience for our new 20/- Note.

    Surely there has been sufficient time for bringing it forward so as that we may see a proof, which by your will let us have without further delay.

    I am

       Gentlemen,                                   

          Your most obedient servant,

                Robert Paul, Secretary.  

The letter suggests that Robert Paul was a bit exasperated with the printer and it must be suspected that this letter is one of a number written on this topic.  It would appear that despite this the Commercial Bank of Scotland did accept the proof as (Per James Douglas, Scottish Banknotes) new £1 plates were prepared in 1827 by Perkins & Heath.  This must be the plates in question as the previous issue (that of 1826) was printed by W. H. Lizars.

The 1826 and 1827 notes must have been very similar as they are described as "again having a vignette of Edinburgh Castle, flanked by two medallions".  The medallion on the left bearing the head of George IV whilst the medallion on the right bears the figure of Caledonia.  In the bottom right there is a similar medallion figure which represents Commerce.  The notes are payable to Robert Paul.

Unfortunately I cannot obtain an image for the banknotes referred to but, again per James Douglas, they were very similar to the issue of 1835 of which the following is an image.  (This item formed part of the Macmillan Collection sold by Spinks, although unfortunately not to me).

The above note differs from that of 1827 as the head of George IV has been replaced by that of William IV.  The 1835 note also differs insofar as it is payable to J. S. Cunningham as opposed to Robert Paul.

The Commercial Bank of Scotland commenced business on 3rd December 1810.