Payroll Account of Serjeant John Watson, 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 Serjeant John Watson, 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 Serjeant John Watson, 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 3 - Serjeant John Watson]

Income

To Pay & arrears Due you to y'e. 24th Apr. 1758

     £ 6. 11. 0

[Total]  £ 6. 11. 0

Expenses

To 1 Pair Shoes & 1 Napsack

£ 0. 6. 6

To 1 Haversack & 1 Cocade

£ 0. 1. 8

To 1 Pair Garters & 1 Sett Buckles

£ 0. 1. 4

To 1 Kilt & Small Belt

£ 0. 1. 4

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. @ 1½p Month

£ 0. 0. 10

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

£ 0. 1. 2

To Cash given you at Fairf'd.

£ 0. 18. 8

£ 2. 6. 11

To Cash Paid as Ball'ce. of y'e. above

£ 3. 4. ½

£ 6. 11. 0

[Total]  £ 2. 6. 4

[Income minus Expenses equals Cash Paid] 

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

       £ 4. 4. 8

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

                                                                                             [signed]  John Watson

Source:

Major James Clephane, "Payroll account of Serjeant Alexander Rose, 1758." Military Account Book at Halifax. NAS GD125-34-5, pp. 10-11.

©  Jeffrey Campbell, The 78th Regiment of Foot, 2018.