Crieff and Comrie are quite far apart. I think it is more likely that James belongs to one of the Gow families having children in Comrie in the 1820's and that his birth/baptism just hasn't been recorded. There is an 1841 census entry in Comrie for a John ( age 55) and Cecilia (age 50) who have a 14 year old son called James ( NB surname transcribed as Gorn on Ancestry).
Isobel
I'd have to agree with Isobel here. This does make sense.
I think the 1841 census with John, Cececilia and James is worth exploring.
The following marriage record is showing on SP. They married in Comrie and are still there (or returned to there) by the 1841 census.
GOW
JOHN
CICILIA CAMRON/
(Probably Cameron)17/06/1810
341/
20 462
Comrie
The John Gow in 1841 was living in Drummond Street, Comrie and his occupation was Tailor.
EDIT:
I've found the same family in Comrie in the 1851 Census on FreeCen (Comrie isn't available on FreeCen for 1841 at present).
It shows a daughter Cecilia which
IF these are the same people you're after that there
possibly was some form of naming pattern used for this family.
Piece: SCT1851/341 Place: Comrie -Perth Enumeration District: 1
Civil Parish: Comrie Ecclesiastical Parish, Village or Island: Comrie
Folio: 0 Page: 8 Schedule: 36
Address: East Comrie
Surname First name(s) Rel Status Sex Age Occupation Where Born Remarks
GOW John Head M M 70 Master Tailor Perth - Comrie
GOW Cecilia Wife M F 64 Perth - Crieff
GOW Cecilia Dau U F 24 Formerly Serv At Home Perth - Comrie
MCARTHUR Jane Grndau U F 2 Perth - Comrie
On searching SP for births to John and Cecilia (with various spellings) in Comrie between 1810 (date of their marriage) and 1830 I only get 3 births pop up.
GOW
JANET
JOHN GOW/CILIA CAMRON
0
14/11/1811
341/
20 322
Comrie
GOW
CATHRINE
JOHN GOW/CICILIA CAMRON
0
07/06/1814
341/
20 332
Comrie
GOW
ALEXANDER
JOHN GOW/CECILIA CAMERON
0
03/01/1829
341/
30 31
Comrie
Notice the huge gap in years between 1814 and 1829 and the lack of Ceceilia's birth record also. This indicates that they didn't register any births between the birth of Catherine in 1814 and the birth of Alexander in 1829. Given that James appears as son in the 1841 census and the lack of birth record available for James (and his sister) that this could be them?