The term CITY ON THE TAY can refer to two cities in Scotland, Dundee and Perth. Dundee is a city located on the north bank of the Firth of Tay, and has a population of around 150, 000 people. It is known for its universities, museums, and art galleries. Perth is a city located on the south bank of the River Tay, and has a population of around 50, 000 people. It is known for its historic architecture, parks, and gardens.