Payroll Account of Corporal James Gowe

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 James Gowe, 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 7 - Corporal James Gowe]

Income

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

     £: 1. 10. 9

To 5 Weeks arrears of Pay Due y'e. 5th Sept'r. to 10th Oct'r.

     £: 0. 8. 1½

To 3 Weeks arrears @ 5p week

     £: 0. 1. 3

To 6 Weeks Pay & arrears Due from y'e. 17th Oct'r. to y'e. 28th Nov'r. 1757
as Corporal

     £: 1. 7. 3

To 21 Weeks arrears of Pay Due from y'e. 28th Nov'r. 1757 to y'e. 24th Apr'l. 1758

     £: 1. 14. 1½

[Total]  £: 5. 1. 6

Expenses

To 1 Pair Shoes & 1 Nap Sack

     £: 0. 6. 6

To 2 Haversacks & 1 Cocade

     £: 0. 2. 8

To 1 Pair Garters & 1 Sett buckles

     £: 0. 1. 4

To 1 Kilt & 1 Small belt

     £: 0. 1. 4

To 1 Turn Key Screw brush & wire

     £: 0. 0. 9

To Provisions at Glasgow

     £: 0. 4. 8

To Spruce Beer at Halifax

     £: 0. 2. 8

To 2 Cheq'd. Shirts

     £: 0. 7. 0

To 10 Months Stoppages for y'e. Payment Serjt. @ 1p month

     £: 0. 0. 10

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

     £: 0. 1. 2

To your Proportion of a Cook's Frock

£: 0. 0. 8

To Cash given you at Fairf'd.

     £: 0. 18. 8

  [Total]  £: 2. 8. 3

 [Income minus Expenses equals Cash Paid]

To Cash Paid as Bala'ce of Above

       £: 2. 14. 3

Halifax 11th May 1758 Rec'd. y'e. above Bala'ce. in full of my Pay & arrears of Pay from y'e. Date of my Attestation to y'e. 24th Apr. Last as witness of my hand. [signed] James Gowe.

Source:
Payroll Account of James Gowe, 78th Regiment of Foot, 1758. MS NAS GD125-34-5, pp. 18-19, Military Account Book at Halifax. National Archives Scotland, n.p.

© Jeffrey Campbell, The 78th Regiment of Foot, 2019.