Modern "ghillie" or "jacobite" shirts are to my perhaps undiscriminating eye very similar to the shirts worn by Colonial Williamsburg employees when representing 18th century colonial American laborers or artisans, some of whom surely were Scottish immigrants. I therefore consider them appropriate for wear with kilts in informal situations. I also believe that there is too little specific historical information about the details of the construction of the leine to rule out the possibility that the ghillie shirt is a descendant of the leine.

So I conclude that whether to wear such a shirt with a kilt is entirely a matter of taste.

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