William Walls (2 August 1819 – 27 September 1893) was a Scottish lawyer, industrialist and Dean of Guild of Glasgow. The son of John Walls and Elizabeth (née Flett), he was born in Kirkwall, Orkney, and trained as a lawyer in Edinburgh before founding whale oil merchants and refiners William Walls & Co in 1847, in Glasgow. Walls served as a town councilor of Glasgow from 1868–1886, latterly acting as Treasurer. He is credited as helping to secure the post of Town Clerk for his fellow Orcadian Sir James David Marwick who was to largely influence and direct the lines of Glasgow's development in the second half of the 19th century. Walls was instrumental in developing Loch Katrine as a reservoir to provide clean water for Glasgow's burgeoning population and, among other awards, was presented