Found among the archival paperwork belonging to Major Clephane of Colonel Fraser's 78th Regiment are 90 payroll accounting receipts for men serving under the major. Each accounting receipt contains two pages, one denoting income and one for expenditures, with the majority of the receipts covering the period of initial attestation through April 24, 1758 (about one year), closing out the first known payroll reporting period. This was an opportunity for paymasters to consolidate all expenses and bring their accounts up-to-date. The receipts consulted include those of the NCOs and private soldiers; unfortunately, we did not locate receipts for officers' accounts.
The purpose of this analysis is to determine the number of soldiers in Major Clephane's Company who were charged for and received kilts and belts during their initial outfitting and the cost of each item. While a replacement plaid of 12 yards of cloth was valued at 12–18 shillings [John Calcraft, Regulation of Cloathing for a Highland Regt. of Foot (c. 1757)], depending on rank, one might conclude a kilt of about 4 yards of cloth would be valued at 4–6 shillings. However, our results indicate the men paid approximately one shilling for a kilt. And while the reason for the disparity in pricing is not fully understood, perhaps this cloth was previously paid for and on loan until a newer government supply became available. Of course, it might simply be a bulk government discount, too.
British monetary system:
Pound (£) - From the Latin word 'libra', meaning 'pound.'
Shillings (s) - 20 shillings in one pound.
Pence (d) - 12 pennies or 'pence' in one shilling; 240 pence in one pound.
Accounting Receipts
Item: 1 Kilt Belt
Issued: Date of attestation – Apr. 24, 1758
Cost: 10d
Total accounts: 6
Item: 1 Kilt & Small Belt
Issued: Date of attestation – Apr. 24, 1758
Cost: 1s 4d
Total accounts: 60 + 1 (This one acct. is dated Dec. 25, 1757 – Apr. 24, 1758).
Item: 1 Kilt & 1 Kilt Belt
Issued: Date of attestation – Apr. 24, 1758
Cost: 1s 4d
Total accounts: 1
Item: 1 Kilt & Pistle Belt
Issued: Date of attestation – Apr. 24, 1758
Cost: 1s 4d
Total accounts: 13
Item: 1 Kilt, Turn Key & Screw, 1 Brush & Wire
Issued: Dec. 24, 1757 – Apr. 24, 1758
Cost: 1s 7d.
Total accounts: 1
Issued: Date of attestation – Apr. 24, 1758
Cost: 10d
Total accounts: 6
Item: 1 Kilt & Small Belt
Issued: Date of attestation – Apr. 24, 1758
Cost: 1s 4d
Total accounts: 60 + 1 (This one acct. is dated Dec. 25, 1757 – Apr. 24, 1758).
Item: 1 Kilt & 1 Kilt Belt
Issued: Date of attestation – Apr. 24, 1758
Cost: 1s 4d
Total accounts: 1
Item: 1 Kilt & Pistle Belt
Issued: Date of attestation – Apr. 24, 1758
Cost: 1s 4d
Total accounts: 13
The pistle [sic] belt and small/kilt belt were probably one in the same item.
Item: 1 Kilt, Turn Key & Screw, 1 Brush & Wire
Issued: Dec. 24, 1757 – Apr. 24, 1758
Cost: 1s 7d.
Total accounts: 1
This account also received leg hose from the Compy Store (presumably at Halifax) at 3d. The turn key, screw, brush, and wire were used to clean the arms and were separately valued in other accounts at 7d.
No kilt or belt issued:
Issued: Dec. 24, 1757 – Apr. 24, 1758: 4 accounts
Issued: Dec. 25, 1757 – Apr. 24, 1758: 1 account
Issued: Attestation – Apr. 24, 1758: 3 accounts
Source:
Account for the wages of Clephane’s company, detailing the number of troops of each rank, 16-23 May 1757. TNA, GD125/Box 22/9 (35).
No kilt or belt issued:
Issued: Dec. 24, 1757 – Apr. 24, 1758: 4 accounts
Issued: Dec. 25, 1757 – Apr. 24, 1758: 1 account
Issued: Attestation – Apr. 24, 1758: 3 accounts
Source:
Account for the wages of Clephane’s company, detailing the number of troops of each rank, 16-23 May 1757. TNA, GD125/Box 22/9 (35).
© Jeffrey Campbell, Fraser's 78th Regiment of Foot, 2024.