On the Short History of Presbyterians and Clerical Collars
PCA pastor and visiting professor at Covenant Seminary Tim LeCroy has a great article dealing with the presbyterian origins of the clerical collar.
Here we see several members of the 18th c. Church of Scotland (Presbyterian) having their hackles raised over some ostentatious clergymen wearing scarlet cloaks and cravats. Later they hold a Synod where they decide that they ought to wear black gowns and to make use of neck bands. This paragraph shows us two things: the wearing of cravats was considered to be distinctive clerical garb, and the synod of the kirk decided ultimately that modest use of neckbands was permitted…
The last bit of history to cover regards the origin of the modern clerical collar. According to several sources, including one cited by the Banner of Truth website (no Romanizing group), the modern clerical collar was invented by a Presbyterian. In the mid 19th century heavily starched detachable collars were in great fashion. This can been seen up through the early part of the 20th century if one has watched any period television shows or movies…Yet in the mid to late 19th century it became the fashion of the day to turn these collars down. You and I still wear a turned down collar. The origin of the modern clerical collar is simply then to turn or fold the collar down over the clerical cravat, leaving the white cloth exposed in the middle. According to the Glasgow Herald of December 6,1894, the folded down detachable clerical collar was invented by the Rev Dr Donald McLeod, a Presbyterian minister in the Church of Scotland.
The entire, brief article is worth a read.