Carole Fife has provided the following:
James's military record shows that he was born in Old Machar, Aberdeenshire, and enlisted in Bedlington. Scottish records show him as having been born on 21st April 1881 at Logie Buchan, Aberdeenshire, and his mother was Elizabeth. The 1891 and 1901 census records show him as living at Old Machar. I cannot find him on either the English or Scottish census records, nor is there a marriage record for James and Annie in England. It looks likely that they married in Scotland and then moved south of the border in search of work.
James Tosh is remembered in Bedlington on B15.02 and on B15.06