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Sir James Nicolas Sutherland Matheson, 1st Baronet (17 October 1796 ??31 December 1878), born in Shiness, Lairg, Sutherland, Scotland, was the son of Captain Donald Matheson, a Scottish trader in India. He attended Edinburgh's Royal High School and the University of Edinburgh.
On 1 July 1832, Jardine, Matheson and Company, a partnership, between William Jardine, James Matheson as senior partners, and Hollingworth Magniac, Alexander Matheson, Jardine's nephew Andrew Johnstone, Matheson's nephew Hugh Matheson, John Abel Smith, and Henry Wright, as the first partners was formed in Canton, and took the Chinese name 'Ewo' (?∪? 'Yee-Wo' literally Happy Harmony). The name was taken from the earlier Ewo Hong founded by Howqua which had an honest and upright reputation.
In 1834, Parliament ended the monopoly of the British East India Company on trade between Britain and China. Jardine, Matheson and Company took this opportunity to fill the vacuum left by the East India Company. With its first voyage carrying tea, the Jardine clipper ship 'Sarah' left for England. Jardine Matheson began its transformation from a major commercial agent of the East India Company into the largest British trading hong, or firm, in Asia from its base in Hong Kong.
Jardine wanted the opium trade to expand in China and despatched Matheson to England to lobby the Government to press the Qing government to further open up trade. Matheson's mission proved unsuccessful and he was rebuked by the then British Foreign Secretary The Duke of Wellington. In a report, he complained to Jardine over being insulted by an 'arrogant and stupid man'. Matheson returned to Asia in 1838 and the following year Jardine left for England to continue lobbying.
Jardine's lobbying efforts proved more effective than his partner's and he succeeded in persuading the new British Foreign Secretary Lord Palmerston to wage war on Qing China. The subsequent First Opium War led to the T
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