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Watson and Philip went into partnership in 1873, taking over from William and James Miller after the death of William Miller. The firm were originally described as produce brokers and flour merchants and were based at Bell's Court, 6 Shore Terrace, Dundee, later moving to Esplanade Buildings, South Union Street. By 1974 the firm was based at Blackness Buildings, Blackness Road, Dundee, and were described as food importers, manufactures and distributers. The company sold foodstuffs to households and to commercial clients. Eventually, the firm owned a number of small convenience store chains including SPAR, VG and Alldays. Eddie Thompson, a manger in the company, left it in 1991 to start his own Morning Noon and Night chain. In 1991 Watson and Philip purchased Amalgamated Foods, whose owner Ron Jaques joined the board of the firm. SPAR Scotland was sold in 1993 to C J Laing. In 1998 Watson and Philip sold their food distribution business to Brake Brothers and the company , now concentrating on the convenience store sector, changed its name to Alldays. Alldays went into receivership in 2002 and was then purchased by the Co-operative Group. Preston Watson, a member of the Watson family who joined the firm as a young man, was an early pioneer of the development of the aeroplane, and is alleged by some sources to have made a powered flight before the Wright Brothers. He was killed in an aircrash near Eastbourne while on military service in 1915.

Wallace Works (Manufacturing Wholesalers) Ltd was a textile concern based in Perth. It was a subsidiary company of the Don and Low Group. The company seems to have ceased to exist in about 1978. The Wallace Works itself was retained by Don & Low and remained in use as a factory until at least the 1980s. By 1998, the works had been demolished.

The Walkerville Bag Manufacturing Company, based in Montreal, Canada, manufactured burlap bags. The Canadian Bag Company and Woods Manufacturing Company Limited were majority shareholders of the company, and J H Bonar was one of the directors.