The first point, confusion regarding Highland Regiments, Kilted Regiments, and Lowland Regiments may be said to date from 1881, the year in which Mr. Cardwell, the then War Minister, introduced the system of linked Battalions with Territorial connections, and had been fostered by the press, particularly the illustrated press. But, to understand the subject thoroughly, one must go back much further in Regimental histories - to the year 1809 - when, as according to a Horse Guards memo of April 7th of that year, 'the population of the Highlands of Scotland is found to be insufficient to supply recruits for the whole of the Highland Corps on the establishment of His Majesty's Army', it was decided that certain Regiments should no longer be considered on that establishment, and would assume the uniforms of Regiments of the Line. These Regiments were the 72nd, 73rd, 74th, 75th, 91st and 94th. Previous to this, on March 22nd, 1809, the 71st were formed into a Light Infantry Corps, retaining their title of Highland and 'such parts of their national garb as might not prove inconvenient with the duties of a light corps'. This meant, the substitution of the tartan trews for the kilt. In reality, after a short period of wearing the trews, the 71st adopted regulation grey trousers during the rest of the Napoleonic Wars. MacKenzie tartan trews were not readopted until 1834 by the regiment.

Between the years 1809 and 1881 the following Regiments, who had ceased to be Highland in the former years, were restored to the Highland establishment: the 72nd in 1823, the 74th in 1845, and the 91st in 1864 - all wearing the trews.

At the beginning of 1881, five Highland Regiments were in kilts:-

42nd, 78th, 79th, 92nd and 93rd;

and four Highland Regiments in trews:-

71st, 72nd, 74th and 91st.