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 Charles Rose, 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'e5th 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. Do. 1757
£0. 0. 5
To 6 Weeks Pay & arrears Due from y'e 17th Oct. to the 28th Novr. 1757
£1. 6. 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]
To 1 pair of Shoes & 1 Napsack
£0. 6. 6
To 2 Haversacks @ Kilraick & Glasgow£0. 2. 0
To 1 Cocade 1 pair garters & 1 sett buckles
Source:
£0. 2. 0
To 1 Pistle & Kilt belt
£0. 1. 4
To 1 Turn Key 1 Screw 1 Brush & wire
£0. 0. 9
To Provisions furnished at Glasgow
£0. 4. 8
To Spruce Beer @ Halifax
£0. 2. 8
To 2 Cheq'd Shirts furnished you
£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 yr. Propn. of a cooks frock
£0. 0. 8
To Cash given at Fairf'd & Boston pr. Advnc.
£1. 8. 0
To 2 Weeks Pay given in to the Hospital at Hallifax
£0. 6. 0
[Subtotal] £3. 3. 7
To Cash Paid him as Ballce. of ye above Acct.
£1. 12. 3
[Total] £4. 15. 10
Halifax 1758 3d. May Received ye Above Ballabce in full of my Pay and arrears from ye Date my attestation to y'e 24th Apr. 1758 as witness of hand.
his
Charles CR Rose
mark
Source:
Major James Clephane, "Payroll account of Private Donald McKenzie, 1758." Military Account Book at Halifax, NAS GD125-34-5, pp. 28-9.
© Jeffrey Campbell, Fraser's 78th Regiment of Foot, 2023.