In 1844 British businessman William Milne started ‘Milne & Company' , general warehousemen, importers of oilman stores etc, with branches in Kandy and Galle. In 1850 Milne was joined by his friend, David Sime Cargill, and the firm became ‘Milne, Cargill & Co'.In 1860 Milne retired from business in Ceylon and moved back to England to form a company in Glasgow to look after the business of Cargill & Co. in the UK. Cargill became sole partner until he was joined by David MacKenzie and the name was changed to ‘Cargill & Co’. The company had a Colombo office at the intersection of Price and York Streets in Colombo Fort, a Kandy office at Upper Lake Road and an office in Galle Fortat 22 Pedlar Street. The Galle office was closed down in 1863. In 1890 the business expanded with the purchase of 'Medical Hall, ’ a chemist and druggist company. Cargills also established another company, ‘Sime & Co.’ , which sold lower quality goods. In 1896 Cargill & Co. was converted into a Limited Liability Company registered in Glasgow.Two years later, the company bought James McLaren &Co.’s business in Nuwara Eliya, establishing a branch there.