Wednesday, May 1, 2019

Payroll Account of Corporal Alexander Fraser


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 Alexander Fraser, 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 8 - Corporal Alexander Fraser]

Income

To 9 Weeks arrears & Pay Due from y'e. 5th July to y'e. 5th Sepr.
     £: 1. 10. 9
To 5 Weeks arrears of Pay Due from y'e. 5th Septr. to 10th Octr.
     £: 0. 8. 4
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
     £: 1. 0. 6
To 21 Weeks arrears of Pay Due from y'e. 28th Nov'r. 1757 to y'e. 24th Apr'l. 1758
     £: 1. 16. 

[Total]  £: 4. 11. 11½

Expenses

To 1 Pair Shoes & 1 Nap sack
     £: 0. 6. 6
To 1 Haversacks & 1 Cocade
     £: 0. 1. 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 Cheqd. Shirts
     £: 0. 7. 0
To 10 Months Stops for @ 1p month
     £: 0. 0. 10
To 7 D'o D'o. for y'e. Barber @ 2p D’o.
     £: 0. 1. 2
To yr. Proportion of a Cook's Frock
£: 0. 0. 8
To Cash given at Boston & Halifax
     £: 0. 18. 8

  [Total]  £: 2. 7. 3

£: 0. 18. 8

£: 3. 5. 11

 [Income minus Expenses equals Cash Paid]

To Cash Paid as Bala'ce of Above
       £: 1. 9. ½

  £: 4. 14. ½

Halifax 7th 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] Alexr. Fraser

Source:
Payroll Account of Alexander Fraser, 78th Regiment of Foot, 1758. MS NAS GD125-34-5, pp. 20-21, Military Account Book at Halifax. National Archives Scotland, n.p.

©  Jeffrey Campbell, Fraser's 78th Regiment of Foot, 2019.

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