James MacHugo was an Irish merchant who in the revolutionary period 1797–1799 helped build a United Irish organisation in his native Loughrea, County Galway. MacHugo was a merchant trading in tobacco until found guilty of smuggling, which led to revenue officers impounding his entire stock and putting him out of business. He became involved in the United Irishman movement, acting as a link between members in Loughrea and its environs and in Dublin.