Payroll Account of Private John McCallum, 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 John McCallum, 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 John McCallam, 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]

Income

To 2 Weeks arrears Due in Ireland

     £0. 0. 10

To 9 Weeks pay & arrears of Pay Due on y'e passage from y'e 5th July 1757 to y'e

5th Sept. D'o.

     £1. 10. 9

To 5 Weeks Pay & arrears Due from y'e 5th Sept. 1757 to y'e 10th Oct. D'o.

 £0. 8. 4

To 1 Weeks arrears from 10th Oct. to the 17th.

     £0. 0. 5

To 6 Weeks Pay & arrears Due from y'e 17th Oct. to the 28th Novr.

 £1. 0. 6

To 21 Weeks arrears Due from y'e 28th Novr. 1757 to y'e 24th Aprl. 1758

 £1. 15. 0

[Total]  £4. 15. 10

[Page 2]

Expenses

To 1 Pair Shoes above your compliment

     £0. 4. 0

To 1 Nap Sack

£0. 2. 6

To a Haversack 

     £0. 1. 0

To a Cocade

     £0. 0. 8

To a pair of garters & Sett of Buckles

     £0. 1. 4

To a pistle belt and kilt belt

     £0. 1. 4

To a Turn Key & Screw

     £0. 0. 6

To a Brush & Wire

£0. 0. 3

To Provisions furnished at Glasgow &c.

     £0. 4. 8

To Spruce Beer at Halifax

     £0. 2. 8

To 2 Cheq Shirts furnish'd by the Major

     £0. 7. 0

To 10 months stoppages for the Pay Mr. Serjt. begin the 4th July 1757 & End the 4th May 

1758 @1d pr. month

     £0. 0. 10

To 7 months stoppages for y'e barber begin the 24th Sept. & End the 24th of Aprl. 1758

@ 2 pr. month

     £0. 1. 2

To Repairing y'e Pistle at Fairfield

     £0. 1. 2

To yr. Proportion of a Cooks Frock

     £0. 0. 8

To 4 Dollars advanced you in Fairfield

     £0. 18. 8

To Ballce Due him of the above acct. which clears him tp Aprl. 24th 1758

     £2. 7. 5

  [Total]  £4. 15. 10

Halifax 7th May 1758. Rec'd. y'e above Ball'ce. in full of all my Pay & arrears of Pay Due from the Date my attestation to y'e 24th Apr. 1758 as witness of my hand.

his

John X McCallum

mark

Source:

Major James Clephane, "Payroll account of Private Donald McKenzie, 1758." Military Account Book at Halifax, NAS GD125-34-5, pp. 26-7.

©  Jeffrey Campbell, Fraser's 78th Regiment of Foot, 2022.