Payroll Account of Private John Fraser [1st], 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 Fraser [1st], 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 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 9 Weeks Pay & arrears Due in y'e passage from y'e 5th July 1757 to y'e 5th Sept. 1757 : £1. 10. 9

     

To 5 Weeks arrears of Pay due from y'e 5th Sept. 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. 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]

Expenses

To 1 Pair Shoes & 1 Napsack : £0. 6. 6

    

To 2 Haversacks at Kilraick & Glasgow : £0. 2. 0

To 1 Cocade 1 pair garters & 1 sett buckles : £0. 2. 0

    

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. 

Payroll Account of Private Charles Rose, 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 Charles Rose, 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 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'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. 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]

Expenses

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

     £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. 

Fair Winds Home

An 18th-century British army transport ship valiantly cutting through the high seas, with towering waves crashing against its sturdy wooden hull. The ship, adorned with the crimson and gold of the Royal Navy, is a majestic spectacle of maritime might, with its three towering masts fully rigged with billowing sails that stretch to the heavens. (Jeffrey Campbell, All Her Might, 2024. Artist's rendition created with Perchance AI Image Generator)

Fair Winds Home

The instructions for disbanding and reducing the corps in North America were issued on 17 May 1763, by the War Office in London. And while a plan was put in motion on which regiments would remain in defense, the two Highland regiments commanded by Colonel Montgomery (77th Foot) and Colonel Fraser (78th Foot) were not addressed in the extremely detailed seven-page summation. The task of notifying both these colonels, including Lascelle's 47th Foot, Gansell's 55th Foot, Erskine's five companies, and others, was delegated to Secretary of State Charles Wyndham, 2nd Earl of Egremont for the Southern Department. That same day, Secretary-at-War Welbore Ellis wrote Egremont the following letter [TNA, WO 4/72, p.426].

War Office, 17 May 1763

My Lord,

I had the honor sometime ago, to submit to your Lordship's consideration, a Paper containing the intended disposition of His Majesty's forces; in which the Corps mentioned in the margin hereof, were propos'd to be brought to Great Britain, and Ireland, together with the reduced men of the 17th, 42d, 44th, & 45th Regts. If your Lordship should have no objection, you will take the King's pleasure thereupon, and be pleased to give such directions as you shall think proper, relating to transporting the said men, From North America to Europe.

I have the honor to be

My Lord, &c

W Ellis.

[To]

Earl of Egremont &c.

[Left margin]

For Great Britain

1st Foot. Erskine's 5 Compy's

77th Montgomery's

78th Fraser's

For Ireland

47th Lascelles's

55th Gansell's

Note: Egremont's notification letter to the various commanders has not been located.

Royal Bounty Money

Five months later, in October 1763, after a grueling 7-year war in North America, the funding of 14 days of subsistence was provided by the British Government to the soldiers of the 78th Regiment to carry them home to Europe. The money (referred to as Royal Bounty Money) was meant as an offset to supplement the costs of a service member's meals and travel expenses. Under this declaration, each man, either single or married, was funded at the daily rate of four shillings, eight pence (or 56d.) for related travel expenses. 

The funding outlined in the following document, when referenced in concert with the official Embarkation Return of the 47th and 78th Regiment, will assist in determining the final makeup of passengers of the 78th Regiment who returned to the United Kingdom two months later. Unfortunately, a named manifest is not available. The funding of three shillings of sword money, a stipend given to corporals and private soldiers for turning in their swords, was annexed separately. It is thought that any of the original serjeants brought swords with them when draughted from other regiments.

Signed by Governor James Murray (countersigned by H.T. Cramahé), the warrant allows for the funding of 80 pounds, two shillings to Paymaster Captain Alexander Campbell of the 78th Regiment (or his assigns) and reads as follows:

By the Honble James Murray Esq:r

Governor of Quebec &c.

You are hereby required and directed out of such monies as are or shall come into your hands for the Contingent Expenses of His Majesty’s Forces under my Command, to Pay or cause to be paid to Capt. Alexander Campbell Paymaster of His Majesty’s 78th Regiment of Foot or his assigns, the sum of Eighty Pounds, two shillings Sterling, in Dollars at four Shillings and eight Pence each without Deduction, being for fourteen days Subsistence for each man to carry him Home, and His Majesty’s Royal Bounty of three Shillings for their swords as p. the annexed amount, and for so doing this with the acquittance [sic] of the said Captain Alexander Campbell or his assigns, shall be your Sufficient Warrant and Discharge.

Given under my Hand at Quebec

This 17th Day of October 1763

/Signed Ja: Murray

[left margin]
Ster:
£80 “ 2 ~
Dollars

To John Powell Esq[ui]r[e]
D[eput]y. Paym[aste]r: to His Majesty’s
Forces in Quebec

/Countsd H T Cramahé

Old English Money

The history of English money dates back to shortly after the Norman Conquest of 1066 when the monetary British pound was divided into 20 shillings or 240 pennies. 

Before the year 1971, the British currency was originally divided as follows:

• pounds (£ or l.)
• shillings (s.) and
• pennies (d.)

Under this system, there were 12 pennies (or pence) in one shilling and 20 shillings (or 240 pence) in one pound. Pence were further subdivided into farthings and half-pennies as late as 1969 when they were abolished as legal tender throughout the United Kingdom. And by applying a wee bit of math, we're able to identify the ratio of soldiers to dependents authorized to sail home in October 1763.

The math:

£80 (pounds) multiplied by 240d. (pence per pound) equals 19200d. Add 2s. (shillings, or 24d.) for a total of 19224d. Further divide 19224d by the daily rate (4s., 8d. each soldier, or 56d.) for a total of 343.28.

 

Funding was provided for 343 soldiers to return home.

Embarkation Return

Simply put, the embarkation return, dated 12 October 1763 at Quebec, was a numerical manifest of passengers who set sail on board the two transport ships Briton and Neptune to Glasgow, Scotland, and Portsmouth, England, respectively. As each transport was originally built to carry one man per tonnage (a measure of the cargo-carrying capacity of a ship), it was necessary to refit both vessels to support two men per tonnage, essentially doubling the cargo weight. Since both transports departed Quebec a few days later, it would be necessary to complete the work while underway.

Transport ship: Briton

Shipmaster: Josias Hutchinson.

Built: 1762, Parr & Co.

Original tonnage: 140

Passengers: 78th Regiment - 283; 4th Battalion, 60th Royal American Regiment - 2.

 

Refit included:

• 12 planks of two-inch, each one hundred twenty boards.
• 300 of two shilling nails.
• 300 of 12d. nails.
• 300 of 8d. nails.
• 150 bricks of lime (to make an area for officers to cook provisions).
• 20 water butts.

Extra bedding material was requested to the Agent of Transports at New York, however, none was available to provide. [Library and Archives Canada, Microfilm C-12837, image 489; W.O. 34, vol. 2, no. 121].

 

Briton arrived on 25 November 1763 in Glasgow, Scotland, and the soldiers disbanded on 14 December at Glasgow Green, a park situated on the east end of Glasgow, on the north bank of River Clyde. While some men with time remaining on their contracts continued service in North America, 43 men that paid to take their discharges in lieu of "were not be entitled to His Majesty's Bounty" [Lord George Beauclerk to Welbore Ellis, 5 Dec. 1763. W.O. 1/615, p.595].

Transport ship: Neptune

Shipmaster: Edward Symonds

Built: unknown

Original tonnage: unknown

Passengers: 78th Regiment - 76 invalid men, women, &c.; 47th Regiment - 98 invalid men, women, &c.; 2nd Battalion, 60th Royal American Regiment - 58 invalid men, women, &c.

Refit included:

• 50 boards with nails.
• Additional artificers to fit more births.
• 10 water butts.

Extra bedding material was requested and provided for by the Agent of Transports in New York. [Library and Archives Canada, Microfilm C-12837, image 491; W.O. 34, vol. 2, no. 121].

 

Neptune arrived on 1 December 1763 in Portsmouth, England, allowing the invalid men an opportunity to seek medical care at Royal Chelsea Hospital, London. She also sustained damage making her way through the Catwater as chronicled in the following contemporary letter.

"...On Thursday last the Neptune Transport arriv'd from Quebec with Troops, the Master of her informs me he drove her ashore in Catwater and is apprehensive she has receiv'd some damage; If it is anything material I shall acquaint you, if not shall order him to proceed to Deptford agreeable to your desire to me on that head [Fredk. Rogers, Plymouth Yard, 4 December 1763. TNA, ADM 106_1128, p.277].

Of the 359 passengers of the 78th Regiment who embarked on the voyage home, 343 are identified as soldiers, while the remaining 16 passengers consisted of women and children.

Disbanding Orders for the 77th and 78th Regiments

Letter of Welbore Ellis (Secretary at War) to Lord George Beauclerck (Commander in Chief, Scotland), War Office, 30 November 1763.

[Left margin]

Orders and Instructions for 

disbanding the 77th Regt. of

Foot, commanded by Colo. Montgomery

George R.

Whereas We have thought fit to order the 77th Regt of Foot commanded by Our Trusty & Welbeloved Colonel Archibald Montgomery to be forthwith disbanded; Our Will and Pleasure therefore is, that you, or such Person or Persons as you shall appoint for this Service, do repair to the Quarters of Our said Regiment and disband them accordingly, in doing whereof, the following Rules are to be observed.  Viz.:

1st – Before such Disbanding, you are to cause an exact Muster to be taken of the said Regiment, which you may draw together at one or more of the several respective Quarters, or Places adjacent, as you shall see most convenient, and give an Account of their Condition and numbers, at the Time of their Disbanding, to Our Secretary at War for Our Information.

2dly – And Whereas Our Intention is only to pay off, at present, and clear the noncommissioned Officers and private Soldiers of Our said Regiment, and give an Allowance of Half Pay to the commissioned Officers, from the Time of their Disbanding, you are to take care before their Disbanding, that the Quarters of Our said Regiment be duly satisfied; that the Accounts between the noncommissioned Officers & private Men and their Officers, be made up to the Day of their Discharge, and that they be fully satisfied and paid their Arrears, or other just Pretentions whereof the said Officers are to produce Acquittances and Discharges from them respectively.

3rdly – That care to be taken that the [380] Arms delivered out of Our Stores of Ordnance, and indented for, be returned thither again, and Acquittances taken for the same.

4thly – That care be taken that each noncommissioned Officer and private Soldier hereby to be disbanded, be permitted to carry away with him his Cloaths, Belt, and Knapsack which he now wears, and that each private Soldier, Corporal and Drummer, be paid three Shillings for his Sword, which is to be delivered with the other Arms into Our Stores of Ordnance; And We being pleased to allow each Serjeant, Corporal, Drummer and private Man, who shall be hereby disbanded, fourteen Days Subsistence, as of Our Royal Bounty, to carry them home, you are to cause Payment to be made of the same, to each of them respectively, out of such monies as shall be advanced for that purpose, and to take Receipts for the same, from each noncommissioned Officer and private Soldier respectively, & transmit them to Our Paymaster General as Vouchers for the Bounty Money so paid, and you are to send to Our Secretary at War, an authentick [sic] List attested in the best Manner, by yourself, or Officer commanding Our said Regiment, of the Names of the noncommissioned Officers and Private Soldiers so disbanded, and to give them Passes in case they shall desire the same, to the Places of their former Residence, allowing them a convenient Time to repair thither, & giving them likewise in strict Charge, that they do not presume to travel with any Arms, nor more [381] than three in Company together, upon pain of the severest Punishment.  

       And to the ends the said noncommissioned Officers and private Men may be sensible of the Care We have taken of them upon their Dismissions, you are to cause These Our Directions to be read at the Head of each Company for a more ready Compliance with Our Pleasure hereby signified, and see the same be put in Execution.  Given at Our Court at St. James’s this 30th Day of November 1763, in the fourth Year of Our Reign.

                                  By H[is].M[ajesty’s].C[ommand].  

                                                W. Ellis

To

Our Trusty and Welbeloved George Beauclerck, Esqr (commonly called Lord George Beauclerck) or to the Person or Persons appointed by him for the Service within mentioned.

Like Orders and Instructions, of the same Date, for disbanding the 78th Regiment of Foot, commanded by Colonel Simon Fraser.

Source: TNA, WO/26/26, pp.379-381.

A very warm "thank you" to Mr. Earl Chapman, 78th Regiment Historian, for his transcription of our document of the disbanding orders.

Notes:

James Murray - joined the British army in 1739/40 and served in the West Indies and Europe. Sent to North America in 1757 as a lieutenant colonel during the Seven Years’ War, he commanded a brigade in 1758 during the successful British siege of Louisbourg, in what is now Nova Scotia, under Jeffery Amherst. He was one of General James Wolfe’s three brigadiers in the British expedition against Quebec in 1759. After the British captured the city, Murray was made its military governor. When the French capitulated in 1760, he became military governor of the Quebec district; he became the first civil governor of Quebec after its formal cession to Great Britain in 1763 [Encyclopedia Britannica, 3 September 2022].

Hector Theophilus Cramahé - a Swiss by birth; appointed Captain of the 15th Regiment, March 1754; served with the army in Louisbourg; appointed Deputy Judge-Advocate, 1759. After the capitulation of Quebec, September 18, 1759, he acted as Secretary to General Murray at Quebec; became Member of the Council in Quebec; and was appointed Lieutenant-Governor of Quebec, June 6, 1771, and continued in office till 1782  [Earl Chapman, 78th Regiment Historian].

Captain Archibald Roy Campbell (1728-1779) - youngest son of John Campbell of Fortingall and Glenlyon who died in 1746, "Archie Roy" as he was commonly known,  was gazetted a lieutenant on January 23, 1757, in Captain John MacDonell’s Company of Colonel Fraser's then-Second Highland Battalion; listed among the officers who sailed for Louisbourg in 1758; wounded at the battle of Plains of Abraham on September 13, 1759 [PRO, C5/51], made captain-lieutenant on December 13, 1759; wounded again at the battle of Sillery on April 28, 1760; promoted to captain on April 29, 1760 "in room of" Donald Macdonell killed. The following year his company was in garrison at Berthier, Quebec; commanded a company when the regiment was disbanded in 1763 and exchanged to half-pay. The London Gazeteer and New Daily Advertiser, Wed. Dec. 29, 1779, reported that “Capt. Archibald Campbell, of the late 78th regiment of foot" died of old wounds reopening on December 16, 1779 "At Armaddy in Argyllshire, Scotland" [Marie Fraser, Clan Fraser Society, Toronto, Canada].

Sources:

Orders and instructions for disbanding and reducing Forces in North America (royal autograph), May 1763. Kent History and Library Centre, U1350/O43/9B.

James Murray, Subsistence funding for the 78th Regiment, 17 October 1763, LAC, Microfilm C-10462, image 795: Letterbook/Copie de lettres, 1763-1771, RG 4, C 2, vol. 1.

Embarkation Return of the 47th and 78th Regiments (12 October 1763). Kent History and Library Centre, U1350/O53/6.

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

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. 

Payroll Account of Private Donald McKenzie, 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 Donald McKenzie, 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 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

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

Expenses

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. 

Halifax Pay Records of May 1758

An accountant at the War Office in Westminster, London, meticulously reviewing the financial records of Major James Clephane of the 78th Regiment of Foot. The Scottish regiment, raised in 1757, was stationed for service in North America in support of the Seven Years' War. (Jeffrey Campbell, A Numbers Game, 2024. Artist's rendition created with Perchance AI Image Generator)

Halifax Pay Records of May 1758

A collection of pay records from Major James Clephane's Company of the 78th Regiment of Foot dated May 1758 in Halifax, Nova Scotia. Although 111 names appear on the original records cover sheet, only the following 90 archival records were made available. It is presumed the remaining 21 records did not survive. 

Please note soldiers' numbering is for our internal records and should be referenced for identification when contacting us. Additional links to transcriptions will be made available as time permits, so please check back.

Major James Clephane's Company

Halifax, Nova Scotia, May 1758

1. Serjeant John McGrigor

2. Serjeant James Robertson

3. Serjeant Alexander Rose

4. Serjeant James Watson

5. Corporal Alexander Fraser

6. Corporal James Gowe

7. Corporal James Smith

8. Corporal Hugh Tulloch

9. Private John Anderson

10. Private Roderick Bain
11. Private John Buchanan
12. Private Evan Cameron
13. Private John Cameron [1]
14. Private John Cameron [2]
15. Private John Cameron [3]

16. Private John Cameron [4]
17. Private Angus Campbell
18. Private Donald Campbell

19. Private Hugh Campbell
20. Private James Campbell
21. Private John Campbell [1]
22. Private John Campbell [2]
23. Private John Chisholm

24. Private William Conison

25. Private Donald Culbert

26. Private Duncan Duff

27. Private Charles Falconer

28. Private Angus Fletcher

29. Private Alexander Fraser

30. Private John Fraser [1]

31. Private John Fraser [2]

32. Private John Fraser [3]

33. Private Petter Halden

34. Private John Innes

35. Private Alexander Johnston

36. Private James Knight

37. Private Donald Livingston

38. Private Alexander McArthur

39. Private John McArthur

40. Private John McAllum

41. Private Donald McColl

42. Private Alexander McDonald

43. Private Donald McDonald

44. Private Evan McDonald

45. Private John McDonald

46. Private John McDougall

47. Private David McDugall

48. Private Donald McGibban

49. Private Donald McGilivray

50. Private Petter McGrigor [1]

51. Private Petter McGrigor [2]

52. Private Donald McIntosh

53. Private John McIntosh [1]

54. Private John McIntosh [2]

55. Private Lachlan McIntosh

56. Private David McKinzie

57. Private Donald McKinzie

58. Private John McKinzie [1]

59. Private John McKinzie [2]

60. Private Rodrick McKinzie

61. Private Duncan McLean

62. Private Donald McLeod

63. Private John McLeod

64. Private William McNabb

65. Private Archibald McNaughton

66. Private Duncan McNickell

67. Private John McPherson

68. Private John McVain

69. Private Hugh Miller

70. Private Roderick Morison

71. Private Hugh Munro

72. Private George Noble

73. Private John Robertson

74. Private Thomas Robertson

75. Private Alexander Rose

76. Private Arthur Rose

77. Private Charles Rose

78. Private David Rose

79. Private William Rose

80. Private Donald Ross

81. Private John Ross

82. Private Malcolm Ross

83. Private Thomas Russel

84. Private John Sherrar

85. Private Alexander Smith

86. Private Angus Stewart

87. Private John Sutherland

88. Private William Sutherland

89. Private James Tolmie

90. Private James Tolnie

Records presumed not to have survived.

91. Private Murdoch Cameron

92. Private Donald Campbell

93. Private Duncan Campbell

94. Private William Campbell

95. Private William Copelan

96. Private James Forbes

97. Private James Fraser

98. Private John Fraser

99. Private John Gordon

100. Private Duncan McDugall

101. Private Alexander McKay

102. Private Murdoch McKenzie

103. Private Duncan McNickle

104. Private Robert McPharlin

105. Private Alexander McPherson

106. Private Duncan McPherson

107. Private Hugh McRae

108. Private Donald Morrison

109. Private Finlay Munro

110. Private William Ross

111. Private James Wright

Source

Military account book at Halifax [Clephane], 1758. NAS GD125/Box 34.

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

Major Clephane’s Company Expenses Through Ireland, 1757

The quaint harbor town of the 18th-century Donaghadee, Ireland, nestled on the northeastern coast, unfolds with its cobblestone streets lined with charming, pastel-hued buildings that hug the shoreline. The cobalt blue sky is dotted with fluffy white clouds, casting a soft, diffused light over the red-tiled roofs and the masts of the sailboats docked in the harbor. The town's iconic lighthouse, a symbol of maritime guidance, stands tall on the distant headland, its beacon a testament to the area's rich seafaring history.

 

After landing in Donaghadee in mid-May 1757, Colonel Fraser's men were offered lodging by the locals for their stay. One night, however, it's purported that one of the regimental pipers sounded the alarm late in the evening to a dwelling fire about a local town structure. Unfortunately, while some of the Highlanders were instrumental in extinguishing the flames, a local woman lost her life. (Jeffrey Campbell, Donaghadee, 2024. Artist's rendition created with Perchance AI Image Generator)

Major Clephane’s Company Expenses Through Ireland, 1757 

About 3 May 1757, newspaper editorials announced the departure of Colonel Fraser's battalion from Glasgow en route southwest to Portpatrick, an approximate 95-mile trek over relatively undeveloped terrain. Marching an average distance of about 25 miles each day, a short 3-day journey would not be out of the question for the colonel's men, having just completed their 180-mile trek through Scotland. Albeit illness would eventually affect some of the soldiers (in a letter to his friend Baillie James Fraser, Colonel Fraser reported 17 men left sick at Cork, Ireland), 10 men were reported left behind at Belfast, Ireland, later to join the regiment after securing passage under escort. Val Jones, father to Ensign Edward Jones of General Kennedy's Regiment, in a letter to Major Clephane dated at Belfast, 8 June 1757, writes: "...This will be delivered you by Corporal Fraser, who takes the opportunity of going to Dublin with 10 private men in a vessel that will be clear to sail hence tomorrow." [NAS, GD125/22/16/3/1-2].

Following an uneventful northern channel crossing from Portpatrick, Scotland, west to Donaghadee, Ireland, Major Clephane's company, as documented in the following pay records, would march to Belfast, then on to Cork via the cities of Drogheda, Dublin, Kilcullen and Clonmel, finally departing for North America on 30 June 1757.

Major Clephane's Company Expenses [1757]

Pay acct. of Major Clephans Companie from Monday the 16th May to Monday the twentie third Dto

1. Paid 84 privat at Belfast one week at 3/5d each… £14:12:0

2. Paid 2 Serjeants at 6/10d each one week subsistance cash… £0:13.8

3. Paid 4 Corporals at 4/6½d each one week subsistance… £0:18:2

4. Paid 2 Drums at 3/5d each one weeks subsistance… £0:6:10

Pay all the above Companie from Monday the 23rd May to Monday 30th Dto

5. Paid 77 Private at Belfast one weeks subsistance at 3/ each… £11:11:0

6. Paid 2 Serjeants at Dto one weeks subsistance at 6/3 each… £0:12:0

7. Paid 3 Corporals at Dto one weeks Dto at 4/ each… £0:12:0

8. Paid 2 Drums at Dto one weeks Dto at 3/ each… £0:6:0

Pay all the above Companie from Monday the 30th May to Monday June the 6th

9. Paid 77 private at Droheda one weeks subsistance at 3/ each… £11:11:0

10. Paid 3 Serjeants at Dto one weeks Dto at 6/ each… £0:18:0

11. Paid 2 Corporals at Dto one weeks Dto at 4/ each… £0:8:0

12. Paid 2 Drums at Dto one weeks Dto at 3/ each… £0:6:0

June 13th - - -

13. Paid 77 Privat at Killculen bridge at 3/ each one weeks subsistance… £11:11:0

14. Paid 4 Serjts at Dto 6/ each one weeks Dto… £1:4:0

15. Paid 2 Corporals & 2 Drums one weeks subsistance… £0:14:0

Pay all of the above Companie from Monday 13th to Dto June the 20th

16. Paid 77 privat at Clonmell one weeks subsistance… £11:11:0

17. Paid 4 Serjts 2 Corporals & 2 Drums one weeks Dto… £1:18:0

18. Paid Cadet Mak Kinzie at Doublin 9 shillings…£0:9:0

19. Advanced two men in Glasgow 4 weeks pay which brought them to Killkennie bridge… £1:4:0

20. Advanced the three men that went on Command to Stirling two weeks pay each… £0:18:0

21. Advanced Serjt Alexr Rose at Dallie… £3:17:0

22. Paid Rodrick McKenzie one Weeks pay… £0:3:0

23. Paid Thomas Robertson… £0:1:0

24. Paid Alexr Dunbar… £0:0:6

25. Total Laid out by Lieut. Campbell On acct of Major Clephans Companie… £76:5:2

26. Advanced Serjt Rose at Belfast… £5:5:0

27. Advanced the Supernumeraries at Belfast… £1:6:0

28. Advanced for Shoes to Dto… £1:4:0

[Total] £83:15:0

Notes:

1. 84 private soldiers were paid at Belfast; however, one week later, that number was reduced by seven soldiers.

3. Four corporals were paid at Belfast; however, one week later, that number was reduced by one corporal.

4. Payroll indicates drummers were paid at the rate of private soldiers.
10. Gained one serjeant this week over previous numbers.

11. Down two corporals since week one.

14. Gained one serjeant this week over previous numbers.

18. It was reported by The Pennsylvania Gazette newspaper dated 11 August 1757, that 360 men in Colonel Montgomery's First Division marched to Royal Square Barracks, Dublin, 16 May 1757, where they were reviewed by the Earl of Rothes, who expressed "intire [sic] satisfaction at the military and handsome appearance they made." Formerly the "Royal Barracks," the facility is today named "Collins Barracks."

21. Possibly Dailly, South Ayrshire, Scotland, located between Glasgow and Portpatrick.

25. Lieutenant Archibald Campbell, originally commissioned to Capt. John MacDonnell's Company.

27. Approximately 15 supernumeraries. Colonel Fraser reported 150 "supers" across 10 companies in October 1757. [NAS, GD125/22/18/18].

28. In 1757, one pair of serjeant's shoes were authorized replacement every six months at a cost of £0.3.4, or money (in lieu of). [Calcraft, John. Regulation of Cloathing for a Highland Regt. of Foot, c.1757. James Grant of Ballindalloch papers, 1740-1819, Library of Congress, Washington, D.C.].

Source:
Clephane, James. "Pay accounts of Clephane's Company from Monday 16 May to twentie third Dto." [1757]. NAS, GD125/22/9/35/1.

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

This article last updated 5 March 2022.

Payroll Account of Private Donald McGilivray, 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 Donald McGilivray, 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 Donald McGilivray, 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 9 - Private Donald McGilivray]

Income

To 9 Weeks arrears & Pay Due from y'e. 5th July to y'e. 5th Sepr.

     £: 1. 10. 9

To 5 Weeks arrears of Pay Due y'e. 5th Sept'r. to 10th Oct'r.

     £: 0. 8. 4

To 3 Weeks arrears @ 5p week

     £: 0. 1. 3

To 6 Weeks Pay & arrears Due from y'e. 17th Oct'r. to y'e. 28th Nov'r. 1757

     £: 1. 0. 6

To 21 Weeks arrears of Pay Due from y'e. 28th Nov'r. 1757 to y'e. 24th Apr'l. 1758

     £: 1. 15. 0

[Total]  £: 4. 15. 10

Expenses

To 1 Pair Shoes & 1 Nap Sack

     £: 0. 6. 6

To 2 Haversacks & 1 Cocade

     £: 0. 2. 8

To 1 Pair Garters & 1 Sett buckles

     £: 0. 1. 4

To 1 Kilt belt

     £: 0. 0. 10

To Provisions at Glasgow

     £: 0. 4. 8

To Spruce Beer at Halifax

     £: 0. 2. 8

To 2 Cheq'd. Shirts

     £: 0. 7. 0

To 10 Months Stoppages for y'e. Payment Serjt. @ 1.8p month

     £: 0. 0. 10

To 7 D'o for y'e. Barber @ 2p month.

     £: 0. 1. 2

To your Proportion of a Cook's Frock

£: 0. 0. 8

To Cash given you at Fairf'd.

     £: 0. 10. 8

  [Total]  £: 2. 7. 0

To Cash given at Boston p. adv.

£: 0. 4. 8

  [Total]  £: 2. 11. 8

   

To Cash Paid as Bala'ce of Above

                                                                                                                                                                 

[Total]  £: 4. 15. 10

Halifax 4th May 1758 Rec'd. y'e. above Ball'ce. in full of my Pay & arrears of Pay from y'e. Date of my Attestation to y'e. 24th Apr. Last as witness my hand.

[signed] X Mcgilivray {mark}

Source:
Payroll Account of Donald McGilivray, 78th Regiment of Foot, 1758. MS NAS GD125-34-5, pp. 22-23, Military Account Book at Halifax. National Archives Scotland, n.p.

© Jeffrey Campbell, The 78th Regiment of Foot, 2021.

Payroll Account of Corporal Alexander Fraser

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 Corporal Alexander Fraser, 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 8 - Corporal Alexander Fraser]

Income

To 9 Weeks arrears & Pay Due from y'e. 5th July to y'e. 5th Sepr.

     £: 1. 10. 9

To 5 Weeks arrears of Pay Due from y'e. 5th Septr. to 10th Octr.

     £: 0. 8. 4

To 3 Weeks arrears @ 5p week

     £: 0. 1. 3

To 6 Weeks Pay & arrears Due from y'e. 17th Oct'r. to y'e. 28th Nov'r. 1757

     £: 1. 0. 6

To 21 Weeks arrears of Pay Due from y'e. 28th Nov'r. 1757 to y'e. 24th Apr'l. 1758

     £: 1. 16. 1½

[Total]  £: 4. 11. 11½

Expenses

To 1 Pair Shoes & 1 Nap sack

     £: 0. 6. 6

To 1 Haversacks & 1 Cocade

     £: 0. 1. 8

To 1 Pair Garters & 1 Sett buckles

     £: 0. 1. 4

To 1 Kilt & 1 Small belt

     £: 0. 1. 4

To 1 Turn Key Screw brush & wire

     £: 0. 0. 9

To Provisions at Glasgow

     £: 0. 4. 8

To Spruce beer at Halifax

     £: 0. 2. 8

To 2 Cheqd. Shirts

     £: 0. 7. 0

To 10 Months Stops for @ 1p month

     £: 0. 0. 10

To 7 D'o D'o. for y'e. Barber @ 2p D’o.

     £: 0. 1. 2

To yr. Proportion of a Cook's Frock

£: 0. 0. 8

To Cash given at Boston & Halifax

     £: 0. 18. 8

  [Total]  £: 2. 7. 3

£: 0. 18. 8

£: 3. 5. 11

 [Income minus Expenses equals Cash Paid]

To Cash Paid as Bala'ce of Above

       £: 1. 9. ½

  £: 4. 14. ½

Halifax 7th May 1758 Rec'd. y'e. above Bala'ce. in full of my Pay & arrears of Pay from y'e. Date of my Attestation to y'e. 24th Apr. Last as witness of my hand.     [signed] Alexr. Fraser

Source:

Payroll Account of Alexander Fraser, 78th Regiment of Foot, 1758. MS NAS GD125-34-5, pp. 20-21, Military Account Book at Halifax. National Archives Scotland, n.p.

©  Jeffrey Campbell, Fraser's 78th Regiment of Foot, 2019.

Payroll Account of Corporal James Gowe

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 James Gowe, 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 7 - Corporal James Gowe]

Income

To 9 Weeks arrears & Pay Due from y'e. 5th July to y'e. 5th Sepr. as Soldier

     £: 1. 10. 9

To 5 Weeks arrears of Pay Due y'e. 5th Sept'r. to 10th Oct'r.

     £: 0. 8. 1½

To 3 Weeks arrears @ 5p week

     £: 0. 1. 3

To 6 Weeks Pay & arrears Due from y'e. 17th Oct'r. to y'e. 28th Nov'r. 1757
as Corporal

     £: 1. 7. 3

To 21 Weeks arrears of Pay Due from y'e. 28th Nov'r. 1757 to y'e. 24th Apr'l. 1758

     £: 1. 14. 1½

[Total]  £: 5. 1. 6

Expenses

To 1 Pair Shoes & 1 Nap Sack

     £: 0. 6. 6

To 2 Haversacks & 1 Cocade

     £: 0. 2. 8

To 1 Pair Garters & 1 Sett buckles

     £: 0. 1. 4

To 1 Kilt & 1 Small belt

     £: 0. 1. 4

To 1 Turn Key Screw brush & wire

     £: 0. 0. 9

To Provisions at Glasgow

     £: 0. 4. 8

To Spruce Beer at Halifax

     £: 0. 2. 8

To 2 Cheq'd. Shirts

     £: 0. 7. 0

To 10 Months Stoppages for y'e. Payment Serjt. @ 1p month

     £: 0. 0. 10

To 7 D'o D'o. for y'e. Barber @ 2p D’o.

     £: 0. 1. 2

To your Proportion of a Cook's Frock

£: 0. 0. 8

To Cash given you at Fairf'd.

     £: 0. 18. 8

  [Total]  £: 2. 8. 3

 [Income minus Expenses equals Cash Paid]

To Cash Paid as Bala'ce of Above

       £: 2. 14. 3

Halifax 11th May 1758 Rec'd. y'e. above Bala'ce. in full of my Pay & arrears of Pay from y'e. Date of my Attestation to y'e. 24th Apr. Last as witness of my hand. [signed] James Gowe.

Source:
Payroll Account of James Gowe, 78th Regiment of Foot, 1758. MS NAS GD125-34-5, pp. 18-19, Military Account Book at Halifax. National Archives Scotland, n.p.

© Jeffrey Campbell, The 78th Regiment of Foot, 2019.

Payroll Account of Corporal James Smith, 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 Corporal James Smith, 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 6 - Corporal James Smith]

Income

To 9 Weeks Pay & arrears from y'e. 5th July to y'e. 5th Sept'r.

     £: 2. 0. 10½

To 5 Weeks arrears of Pay Due from y'e. 5th Sept'r. to 10th Oct'r.

     £: 0. 8. 1½

To 3 Weeks arrears @ 5p week

     

To 6 Weeks Pay & arrears Due from y'e. 17th Oct'r. to y'e. 28th Nov'r. 1757

     £: 1. 7. 3

To 21 Weeks arrears of Pay from y'e. 28th Nov'r. 1757 to y'e. 24th Apr'l. 1758

     £: 1. 14 . 1½

[Total]  £: 5. 10. 4½

Expenses

To 1 Pair Shoes & 1 Nap Sack

     £: 0. 6. 6

To 1 Haversacks & 1 Cocade

     £: 0. 1. 8

To 1 Pair Garters & 1 Sett buckles

     £: 0. 1. 4

To 1 Kilt & 1 Small belt

     £: 0. 1. 4

To 1 Turn Key Screw brush & wire

     £: 0. 0. 9

To Provisions at Glasgow

     £: 0. 4. 8

To Spruce Beer at Halifax

     £: 0. 2. 8

To 2 Cheq'd. Shirts

     £: 0. 7. 0

To 10 Months Stoppages for y'e. Payment Serjt. @ 1p month

     £: 0. 0. 10

To 7 Months D'o. for y'e. Barber @ 2p D’o.

     £: 0. 1. 2

To y'e. Proportion of a Cook's Frock

£: 0. 0. 8

To Cash given you at Fairf'd. & Boston

     £: 0. 18. 8

  [Total]  £: 2. 7. 3

 [Income minus Expenses equals Cash Paid]

To Cash Paid as Bala'ce of Above

       £: 3. 3. 1½

[Total]  £: 5. 10. 4½

Halifax 11th May 1758 Rec'd. y'e. above Bala'ce. in full of my Pay & arrears of Pay from y'e. Date of my Attestation to y'e. 24th Apr. last as witness of my hand.     [signed]  James Smith

Source:

Major James Clephane, "Payroll account of Corporal James Smith, 1758." Military Account Book at Halifax. NAS GD125-34-5, pp. 16-17.

©  Jeffrey Campbell, The 78th Regiment of Foot, 2019.  

Payroll Account of Thomas Russell, 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 Thomas Russell, 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 90 - Private Thomas Russel]

Income

To 9 Weeks Pay & arrears from y'e. 5th July to y'e. 5th September

     £: 1. 10. 9

To 5 Weeks arrears of Pay from y'e. 5th Sept'r. to 10th Oct'r.

     £: 0. 8. 4

To 3 Weeks arrears @ 5p week

     £: 0. 1. 3

To 6 Weeks Pay & arrears from y'e. 17th Oct'r. to y'e. 28th Nov'r. 1757

     £: 1. 0. 6

To 21 Weeks arrears of Pay from y'e. 28th Nov'r. 1757 to y'e. 24th Apr'l. 1758

     £: 1. 15. 0

[Total]  £: 4. 15. 10

Expenses

To 1 Pair Shoes & 1 Nap Sack

     £: 0. 6. 6

To 2 Haversacks & 1 Cocade

     £: 0. 2. 8

To 1 Pair Garters & 1 Sett buckles

     £: 0. 1. 4

To 1 Kilt & 1 Small belt

     £: 0. 1. 4

To 1 Turn Key Screw brush & wire

     £: 0. 0. 9

To Provisions at Glasgow

     £: 0. 4. 8

To Spruce Beer at Halifax

     £: 0. 2. 8

To 2 Cheq'd. Shirts

     £: 0. 7. 0

To 10 Months Stoppages for y'e. Payment Serjt. @ 1p month

     £: 0. 0. 10

To 7 Months D'o. for y'e. Barber @ 2p D’o.

     £: 0. 1. 2

To y'e. Proportion of a Cook's Frock

£: 0. 0. 8

To Cash given you at Fairf'd. & Boston

     £: 1. 8. 9

  [Total]  £: 2. 17. 7

 [Income minus Expenses equals Cash Paid]

To Cash Paid as Bala'ce of Above

       £: 1. 18. 3

Halifax 4th May 1758 Rec'd. y'e. above Bala'ce. in full of my Pay & arrears of Pay from y'e. Date of my Attestation to y'e. 24th Apr. last as witness of my hand.     [his mark]  Thos. X  Ruſsell

Source:

Major James Clephane, "Payroll account of Private Thomas Russell, 1758." Military Account Book at Halifax. NAS GD125-34-5, pp. 181-82.

©  Jeffrey Campbell, The 78th Regiment of Foot, 2018.