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 McKenzie, 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 1 - Private Donald McKenzie]
Income
Income
To 9 Weeks Pay w/ arrears & Pay Due from, y'e 5th July to y'e 5th Sepr.
£1. 10. 9
To 5 Weeks arrears at of Pay Due from y'e 5th Sepr. to y'e 10th Octr. £0. 8. 4
To 3 Weeks arrears @ 5d p week £0. 1. 3
To 6 Weeks Pay & arrears Due from y'e 17th Octr. to y'e 25th Novr. £1. 0. 6
To 21 Weeks arrears of Pay Due from y'e 26th Novr. 1757 to 24th Apr. 1758 £1. 15. 0
[Total] £4. 15. 10
To 1 Pair Shoes & 1 Nap Sack
£0. 6. 6
To 1 Haversack & 1 Cocade £0. 1. 8
To 1 pair garters & 1 sett buckles
£0. 1. 4
To 1 Kilt belt
£0. 0. 10
Provision at Glasgow
£0. 4. 8
Spruce Beer at Halifax £0. 2. 8
To 2 Cheq'd. Shirts £0. 7. 0
To 10 months Stopt. for y'e Paymt. Serjt. @ 1d p Month
£0. 0. 10
To 7 Months for y'e. Barber
£0. 1. 2
To vr. Proportion of a cooks Frock
£0. 0. 8
To Cash you got at Fairfield
£0. 18. 8
[Total] £2. 7. 0
To cash given at Boston p advce.
£0. 4. 8
£2. 11. 8
£2. 4. 2
£4. 15. 10
Halifax 4th May 1758. Rec'd. y'e above Ball'ce. in full of all my Pay & arrears of Pay from the Date my attestation to y'e 24th Apr. last as witness of my hand.
his
Dond. McKenzie
mark
Source:
Major James Clephane, "Payroll account of Private Donald McKenzie, 1758." Military Account Book at Halifax, NAS GD125-34-5, pp. 24-5.
© Jeffrey Campbell, Fraser's 78th Regiment of Foot, 2022.