Payroll Account of Corporal Hugh Tulloch, 1758

An accountant at the War Office in Westminster, London, was ultimately responsible for the tracking of hundreds of millions of pounds being spent on funding British armies on multiple fronts around the world. At the regimental level, paymasters were charged with accounting for the income and expenses of every soldier, ensuring assets were properly tracked down to the very last pence. (Jeffrey Campbell, Accountability, 2024. Artist's rendition created with Perchance AI Image Generator)

Payroll Account of Corporal Hugh Tulloch, 1758

Much like today, accounting books were used in the eighteenth century for documenting military pay and other related expenses accrued over periods of time. The payroll account of Corporal Hugh Tulloch, 78th Regiment, covers the period of July 5, 1757, through April 24, 1758.

Note: Category headers and bracketed script have been added for clarification and do not appear in the original document. Additionally, it would not be uncommon to discover accounting errors as these were gentlemen who created inaccuracies the same as you and I.

[Page 5 - Corporal Hugh Tulloch]

Income

To 9 Weeks arrears & Pay Due from y'e. 5th July to y'e. 5th Septr

  £2. 0. 10½

To 5 Weeks arrears of Pay Due from y'e. 5th Septr to y'e. 10th Octr

£0. 8. 1½

To 3 Weeks arrears @ 

To 6 Weeks Pay & arrears Due from y'e. 17th Octr to y'e. 28th Novr

£1. 7. 3

To 21 Weeks arrears of Pay Due from y'e. 28th Novr 1757 to y'e. 24th

Aprl 1758

£1. 14. 1½

[Total]  £5. 10. 4½

To 4 Weeks Pay Due on y'e. march in Ireland from Drummore 

to Cork

£0. 18. 2

[Total]  £6. 8. 6½

Expenses

To 1 Pair Shoes & 1 Napsack

£0. 6. 6

To 2 Haversack & 1 Cocade

£0. 2. 8

To 1 Pair Garters & 1 Sett Buckles

£0. 1. 4

To 1 Kilt & Small Belt

£0. 1. 4

To 1 Turn Key Screw brush & wire

£0. 0. 9

To Provision at Glasgow

£0. 4. 8

To Spruce Beer at Halifax

£0. 2. 8

To 2 Cheq'd. Shirts

£0. 7. 0

To Y'e. Proportion of a Cooks Frock

£0. 0. 8

To 10 months stops for y'e. Payment Serjt. @ 1 1/2p Month

£0. 0. 10

To 7 D'o. D'o. for y'e. barber @ 2p D'o.

£0. 1. 2

To 4 Weeks Pay given into y'e. Hospt. at Halifax

£0. 15. 0

To cash given you at Fairfield

£0. 18. 8

To cash advance by Y'e. Colonel in Ireland

£0. 15. 0

[Total]  £3. 18. 3

[Income minus Expenses equals Cash Paid] 

To Cash Paid him as Ball'ce. of y'e. Above

       £1. 12. 1

[Total]  £5. 10. 4½

To more Cash Paid him as ball'ce for 4 weeks Pay & arrears

in Ireland

£6. 8. 6½

To Cash Paid him as Ball'ce. of y'e. Above

£2. 10. 3½

Halifax 17th May 1758 Rec'd. y'e. above ball'ce. in full of my Pay & arrears of Pay Due from y'e. Date of my attestation to y'e. 24th Apr. Last as witneſs my hand

                                                                                             [signed]  Hugh Tulloch

Source:

Major James Clephane, "Payroll Account of Corporal Hugh Tulloch, 1758." Military Account Book at Halifax. NAS, GD125-34-5, pp. 14-15.

©  Jeffrey Campbell, Fraser's 78th Regiment of Foot, 2018.