William James must have died between 1841 and 1851, because in 1851 Catharine Donaldson, widow, is a seed merchant in Dundee with her children Euphemia, Janet and Henry living with her.
In 1861 Henry and Janet are still living with their widowed mother Catherine Donaldson.
As William is described in 1841 as a merchant, it looks unlikely that he is William Clement James, excise officer.