This expression pops up now and again on old Scotch whisky ephemera, and seems to be the Scots language equivalent of the more familiar Gaelic toast 'Sláinte' which is widely used today across the world.
The firm of Gilmour, Thomson & Co. Ltd. of Glasgow used "Here's Tae Ye" frequently as an advertising slogan. It is probably an abbreviation of the expressions "here's tae ye, wha's like ye", and of course "Here's tae ye! Here's tae us, wha's like us? Gey few, an' they're a' deid".
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