Thank You Sophia and James for helping me with this problem.
I've never had to do research in France before.
James After I checked the link you posted only two seemed a possibility
S.G.-le-Lievre - Alsace
S.G.-de-Livet - Basse-Normandie
I was back in touch with my friend tonight and she remembered someone mentioning Normandie.
It seems that the family were weavers and they went out to France either to learn more about Jaquard weaving or to teach it.
She was trying to find David Rattray Caird'
s birth certificate and if he had any brothers or sisters born in France.
She is also trying to discover if David's father, James Caird
(born 2 Nov. 1808)died in France.
His mother ,Elizabeth Skinner died in Scotland 1 Feb 1857
Thank you James I did know that he married Matilda Bamborough in Dundee in 1870. It seems they had 10 children.
Thank you both so much for your help