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The company was formed in 1912 to acquire and hold the share capital of an existing Argentine company, La Sociedad Anonima Compania de Maderas del Alto Parana. Its purpose was to exploit and develop the pine and hardwood and other crops on the Argentine company's estate of 600,000 acres in Parana province, Brazil. The company became an investment trust company by special resolution of its annual general meeting of 1949. In 1951 it changed its name to Scottish and Mercantile Investment Co Ltd.
From 1912 to 1951 the company address was River Plate House, variously described as Finsbury Circus EC2 (1912-38), 10-11 Finsbury Circus EC2 (1939-48), or 12-13 South Place EC2 (from 1948), but the company disappears from the directories after 1948. In 1951 the company moved to 36-37 King Street EC2.