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 Fraser [1st; multiple men with the same name in this company], 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 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. 1757 : £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]
To 1 Pair Shoes & 1 Napsack : £0. 6. 6
To 1 Cocade 1 pair garters & 1 sett buckles : £0. 2. 0
Source:
To 1 Pistle & 1 Kilt belt : £0. 1. 4
To 1 Turn Key 1 Screw 1 Brush & Wire : £0. 0. 9
To Provisions furnished at Glasgow &c. : £0. 4. 8
To Spruce Beer at Halifax : £0. 2. 8
To 2 Cheq'd Shirts furnish'd by y'e Maj.r : £0. 7. 0
To 10 Months Stopp.s for y'e Paymsr. Serjt @ 1p : £0. 0. 10
To 7 Months Stoppages for y'e barber @ 2p m : £0. 1. 2
To y'e Proportion of a Cook Frock : £0. 0. 8
To Cash giv.n at Fairf.d & Boston p. Ad.ve : £1. 17. 4
To 4 Weeks Pay Ad.ve the Hosp.l at Halifax : £0. 12. 0
To 2 White Shirts from the Com [sic, Comisary? ] Store : £0. 7. 0
To Cash Paid him as Ball.ce of ye. above acct. : £0. 9. 11
[Total] £4. 15. 10
Halifax 3d. May 1758. Received the above Ball'ce. in full of my Pay & arrears of Pay Due from y'e Date my attestation to y'e 24th Apr. 1758 last as witness of my hand.
his
John JF Fraser
mark
Source:
Major James Clephane, "Payroll account of Private John Fraser, 1758." Military Account Book at Halifax, NAS GD125-34-5, pp. 30-1.
© Jeffrey Campbell, Fraser's 78th Regiment of Foot, 2023.