Payroll Account of Private Donald McGilivray, 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 Private Donald McGilivray, 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 Private Donald McGilivray, 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 9 - Private Donald McGilivray]

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 y'e. 5th Sept'r. to 10th Oct'r.

     £: 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. 15. 0

[Total]  £: 4. 15. 10

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 belt

     £: 0. 0. 10

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. @ 1.8p month

     £: 0. 0. 10

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

     £: 0. 1. 2

To your Proportion of a Cook's Frock

£: 0. 0. 8

To Cash given you at Fairf'd.

     £: 0. 10. 8

  [Total]  £: 2. 7. 0

To Cash given at Boston p. adv.

£: 0. 4. 8

  [Total]  £: 2. 11. 8

   

To Cash Paid as Bala'ce of Above

                                                                                                                                                                 

[Total]  £: 4. 15. 10

Halifax 4th May 1758 Rec'd. y'e. above Ball'ce. in full of my Pay & arrears of Pay from y'e. Date of my Attestation to y'e. 24th Apr. Last as witness my hand.

[signed] X Mcgilivray {mark}

Source:
Payroll Account of Donald McGilivray, 78th Regiment of Foot, 1758. MS NAS GD125-34-5, pp. 22-23, Military Account Book at Halifax. National Archives Scotland, n.p.

© Jeffrey Campbell, The 78th Regiment of Foot, 2021.