John Syme and Son, merchants in Leith, owed money to Clifford and Son, pursuer, merchants in Amsterdam. Due to the nature of the transaction, the money was required to pass through the hands of William Hogg and Son, merchants in Edinburgh. (In the transaction, another party, Archibald Maclean, advanced money to William Hogg and Son, which in turn provided the money to John Syme and Son. McLean was then reimbursed by Clifford and Son.) William Hogg and Son are in financial trouble. If the money passes through William Hogg and Son, its creditors will seek to collect the money. Clifford and Son seek to avoid this possibility. Hugh Mosman, writer in Edinburgh, is a creditor of William Hogg and Son. As a creditor, Mosman claims an interest in the payment from John Syme and Son to William Hogg and Son. Clifford and Son dispute Mosman's claim, arguing that they are entitled to the payment because they provided the funds in the first place.