James Finlay was a Scottish businessman and entrepreneur known for founding the company James Finlay & Co., which specializes in tea and agricultural products. Established in the 18th century, the company played a significant role in the tea industry, particularly in Ceylon (now Sri Lanka), where it managed large tea plantations. In addition to his business ventures, Finlay was involved in various philanthropic efforts, contributing to the development of local communities. His legacy continues through the ongoing operations of his company, which remains a key player in the global tea market and is recognized for its commitment to sustainability and ethical practices.