I have kept digging and think I've got somewhere, let me explain.
The birth certificate of James Low that Kenjo found states that his mother comes from Kincardin O Neil - so she is not the Elizabeth Low from Forgue. (Scotlands people sent me a new copy which is readable).
I contacted ANESFHS and asked them to look for my James Walker or Low on the 1861 census with his mother Elizabeth who would by then be called Jamieson. (married 1855 to George Jamieson) Bingo They couldn't find any James Walker or Low with mother Elizabeth aged about 8-10, but found a James Walker McIntosh son of Elizabeth Jamieson
There is a birth for James Walker McIntosh on IGI (born 1851, christened 1852), father George McIntosh, mother Elizabeth Long. As there are no Long's on the 1841 census I assume this is a misinterpretation of Low.
Anyway I believe Elizabeth Innes Low is my great great grandmother , so Jo are we related?