Hello again John,
You've actually done very well indeed to get as much information and as far back as you have! That is, to:
* The death of James 2 GOURLAY in 1866; and the death of his wife Elisabeth RODGER in 1852.
* The marriage of James GOURLAY and Elisabeth ROGER in 1828 (from an LDS submission on the IGI and from SP).
* A birthplace and approximate birth date for James 2 GOURLAY - born Kilconquhar (from the 1851 census) ca 1803 (from age of 63 at death in 1866, and age of 47 from the 1851 census).
Do you have his age and birthplace from the 1861 census?
* To the names (from the death certificate of James 2) and approximate ages (from censuses) of his parents James 1 GOURLAY & Christian/Christina PEARSON/PEIRSON. Christian was 70 in the 1841 (as James's age is not rounded down to the nearest 5 - they were supposed to be in the 1841 - Christian's probably isn't either) giving an approximate birth date of 1771. James 1 was 66 in 1841, 80 in 1851 giving an approximate birth date of 1771-1775.
What was the birthplace of James 1 in the 1851? Was he a Coal Miner in both 1841 and 1851? Was James 1 living in Kilconquhar in both censuses?
* To the marriage of James 1 & Christian in 1797 recorded in Cameron and in Ceres (from the IGI and SP).
* To a possible death for James 1 in Kilconquhar in 1853 ...
But there are still other possibilities including:
#The Fife Family History Society website. It has a great global search facility - try various spellings (e.g. GOURLAY, GOURLEY, GOURLY, etc).
#The LDS Kilconquhar film which includes burials to 1851 (the FFHS web site - as you will find - has a list of Kilconquhar burials from 1847 to 1854). Sometimes the burial/death information in the OPRs is no help but occasionally I've found information which has resolved a puzzle for me.
#The Mitchell booklets of Memorial Inscriptions
#The Rootsweb Fife list - for posting a request, and also searching its archives for names of interest.
Regards,
JAP
PS: A couple of the people who have responded to your request on TalkingScot are also members of RootsChat; not necessarily under the same posting names.