a town of Roxburghshire, is delightfully situated, partly on a plain, and partly on a declivity on the north bank of the Tweed, opposite to its junction with the Teviot, in long. 1. 20. W. and in lat. 55. 38. N. When the town was first built cannot now be ascertained; but, from various ancient records, in which the name is written Calchow, Calco, and Kellsowe, it appears to have been of considerable antiquity and importance.

During the border conflicts, Kelso was frequently exposed to the ravages of war, and was thrice burned down by the English. It was also destroyed by an accidental fire in the year 1686, and at different subsequent periods of its history.

The Duke of Roxburghe, whose magnificent mansion is situated about a mile to the west, and commands one of the most delightful prospects, is superior of the town, and lord of the manor. Kelso was first incorporated into a burgh of barony in the year 1605, under a charter granted by King James I. to Sir Robert Ker of Cessford; and it is governed by a baron bailie and fifteen stentmasters, who compose the town council, eight of whom are nominated by the bailie, and seven by the different incorporated bodies.

The town, which has of late been greatly improved by the erection of many elegant houses, consists of four principal streets, branching at right angles from a spacious square or market-place, extending in length 300 feet, and in breadth 200. On the east side stands the town-hall, a chaste modern structure, two stories in height. But the most attractive object to the eye of the stranger is the ruins of the venerable abbey, which present one of the finest specimens of Saxon or early Norman architecture that this country can produce. It is built in the form of the Latin cross, with the principal entrance to the west, of which only a segment remains. Some years ago, the modern part of the building, which was used from the time of the reformation till 1773 as the parish church, was taken down, and the interior of the structure, disclosing two lofty pointed arches, exposed to view. The abbey was founded on the 3rd of May 1128, by David I., by whom it was richly endowed; but it was destroyed during an incursion of the English in the year 1545, under the Earl of Hertford. Contiguous to the abbey is the bridge over the Tweed, founded in the year 1800. It is a handsome and elegant structure, consisting of five bold elliptical arches of nearly equal span.

Kelso being in the centre of a rich and fertile agricultural district, has, besides a weekly market on Fridays, two fairs in the year, as well as different other markets at fixed seasons for the sale of stock, horses, and the like. Notwithstanding many facilities for carrying on manufactures, Kelso is without any. There are, however, a distillery and a brewery, four public banks, and a gas-work; and it is in contemplation to carry into execution a rail-road from Berwick, by Kelso, to Hawick, for which an act of parliament was obtained some years ago. There are six places of worship in the parish, including an established church and an Episcopalian chapel. There are two parochial schools, one for Latin, and the other for reading, writing, &c., besides several private seminaries of education, a subscription school for the poor, and another for the instruction of girls, founded and principally supported by the Duchess of Roxburghe. Kelso possesses a public dispensary, three public subscription libraries, two reading rooms, a debating society, and another called the Tweedside Physical and Antiquarian Society. In 1821, the population amounted to 4000, and in 1831 to 4700.