To calculate how many minutes Mr. James needs to walk on the treadmill to burn 75 calories, we can use the given information that he burns 120 calories per hour.
First, we need to determine how many calories he burns per minute:
\[ \text{Calories burned per minute} = \frac{120 \text{ calories}}{60 \text{ minutes}} = 2 \text{ calories per minute} \]
Next, we can find out how many minutes are required to burn 75 calories by dividing the total calories he wants to burn by the calories burned per minute:
\[ \text{Minutes needed} = \frac{75 \text{ calories}}{2 \text{ calories per minute}} = 37.5 \text{ minutes} \]
Therefore, Mr. James needs to walk on the treadmill for 37.5 minutes to burn 75 calories.