Payroll Account of Private William Rose, 1758

An accountant at the War Office in Westminster, London, bore the immense responsibility of overseeing the flow of hundreds of millions of pounds allocated to British military campaigns across multiple global fronts. At the regimental level, paymasters were entrusted with meticulously recording the income and expenditures of every soldier, ensuring that all assets were accurately accounted for—down to the very last penny. (Jeffrey Campbell, Ledgers in Ink, 2025)

Payroll Account of Private William 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 William 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 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 & 1 Cocade : £0. 2. 0

To 1 Pair garters & 1 Sett buckles : £0. 1. 4

    

To 1 Turn Key 1 Screw 1 Kilt Belt : £0. 1. 4

     

To Provisions at Glasgow &c. :  £0. 4. 8

   

To Spruce Beer at Halifax : £0. 2. 8

To 2 Cheq'd Shirts : £0. 7. 0

To 10 Months Stopp.s for y'e Paymsr. Serjt @ 1d p Month : £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 &p. Adve : £0. 10. 8

To 4 Weeks Pay Adve in the Hospl at Halifax : £0. 12. 0

[Total]  £2. 19. 9

To Cash Paid him as Ball.ce of ye. above acct. : £1. 16. 1

  [Total]  £4. 15. 10

Halifax 3d. May 1758. Recd the above ball'ce. in full of my Pay & arrears of Pay Due from y'e Date of my attestation to y'e 24th Apr. last last as witness of my hand.

        his

Wm. [?] Rose

        mark

Works Cited:

Major James Clephane, "Payroll account of Private William Rose, 1758." Military Account Book at Halifax, NAS GD125-34-5, pp. 32-3.

©  Jeffrey Campbell, Fraser's 78th Regiment of Foot, 2024. 

Initial Outfitting of Kilts in 1757

An official recruiting depot was established in Inverness, Scotland, to enlist men for Colonel Fraser’s Highland battalion, with additional recruiting centers located at Fort William and Dunkeld. During the enlistment process, each recruit met with a designated recruiting officer, who formally read aloud the Articles of War and administered the Oath of Allegiance to the King. This procedure served both as a legal affirmation of service and a solemn rite of passage, underscoring the gravity of military duty and the recruit’s sworn loyalty to the Crown. The process ensured that each man entered service with full awareness of his obligations. (Jeffrey Campbell, For Love of Country, 2025)

Initial Outfitting of Kilts in 1757

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

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

Works Cited:

 
Account for the wages of [Major] 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.

List of Prisoners Victualled at the Main Guard

Although not every soldier in the 78th Regiment was a model of virtue, archival records occasionally reveal instances of insubordination or disorderly behavior. These documented acts of misconduct, while not widespread, were serious enough to result in confinement within the Quebec City guardhouse. Such cases offer a rare glimpse into the challenges of military discipline and the personal struggles faced by some men serving far from home in a demanding and often unforgiving environment. (Jeffrey Campbell, Lockdown, 2025)

List of Prisoners Victualled at the Main Guard

The following is a list of men who were held at the guardhouse on the North Shore of the Saint Lawrence River, Quebec, Canada, and received daily subsistence in the summer and fall seasons of 1761. This facility may have contained an orderly room, guard room, and detention cells, which could have been considered typical construction in the mid-eighteenth century.

The two columns represent the prisoner's name and the number of days victualled.

1 Augt. 1761:

William Thomas - 25 days [47th Regiment]

Patrick McGuire - 8 days [2d Battalion, 60th Royal American Regiment]

Miles Carmichael - 4 days [78th Regiment]

4 Augt. 1761:

Paul Wood - 3 days [2d Battalion, 60th Royal American Regiment]

19 Augt. 1761:

Willm. Powell - 5 days

Willm. Cooper - 4 days

Jos. Howe - 4 days

Fras. Coffield - 4 days

29 Augt 1761:  

Thos. Lee - 4 days

5 Sepr. 1761:

Robt. McGregor - 5 days

25 Sepr. 1761:

Angus McDonald [78th Regiment]

Jos. Dusel

27 Sepr. 1761:

John Browne

30 Sepr. 1761:

Nicholas Tryer [Tyer; Fryer; Fyer?]

16 Oct. 1761:

Francis Warren

Works Cited:

List of Prisoners Victualed at the Main Guard [1761]. Treasury: papers. TNA, T 1/406, n.p.

©  Jeffrey Campbell, Fraser's 78th Regiment of Foot, 2023.

Prisoners of War

During the Seven Years' War, prison conditions were grim and unforgiving. Damp stone walls trapped the stench of decay, while meager light flickered from dying candles. Prisoners languished behind rusted bars, clothed in tatters, tormented by cold, hunger, and vermin. Guards barked orders with little mercy, their footsteps echoing like distant thunder. Torn papers scattered across dirt floors told stories no one would read. Each day dragged like a sentence itself—endless, harsh, and forgotten by the world. (Jeffrey Campbell, Jailed, 2025) 

Prisoners of War

Two separate lists of the English prisoners of war dating to June 14th, 1760, were located among the War Office records of Jeffrey Amherst, former Commander in Chief of British forces in North America during the Seven Years' War. Although this first list remains anonymous, it may have been generated by Governor James Murray or his staff.

15th Regiment
Lieutenant Henry Hamilton

Serjeant Bryan Fortune

Serjeant John Lackey

Private Andrew Boitler

Private Edward Warren

N.B. John Fernall of the 15th Regiment & Richd. Jones Servants and not prisoners.

27th Regiment

Lieutenant John Fortiscue

Ensign Daniel Stuart

Private John Morison

Private Wm. Hempfield

Servant John McDuff

35th Regiment

Private Samuel Degrode

Private Thos. Dawson

Private Jas. Jemmison

Private Duncan Black

Private Edward Barrey

Private Philip McElroy

Private Daniel McFarling

Private John Greame

43d. Regiment

Lieutenant Nicholas Lysaght

Ensign Crank Maw

Private Hugh Smith

47th Regiment

Lieutenant William Sherriff

Lieutenant Henry Goddard

Sergeant Edmond Sikes

Private Peter Douglas

Private McAdow

Private Richd. Greenash

Private Wm. Swails

48th Regiment

Serjt. Major Wm. Scott

Private Alexr. Youell

Private Wm. McGaughey

Private George Aberdeen

Private Wm. Orr

Private Daniel Orr

Private John Cooper

Private Robert Cooper

Private Wm. Lenard

Private Francis Mortan

Private Balagh Rupple

Private John Baillie

Private Peter McKenny

58th Regiment

Serjeant Richard Murray

Private Ledwick Robinson

Private Jonathan Sedwell

Private Dennis Daugherty

Private Robert Piles

Private John Porter

2d. B.R.A. [2nd Battalion, 60th Royal Americans]

Serjeant Charles McDonnell

Corporal Henry Cunningham

Private Thomas McMurray

Private David Holstead

Private Daniel Pearson

Private Richd. Strough

3d. B.R.A. [3rd Battalion, 60th Royal Americans]

Voluntier William Bayard

Serjeant Christopher Pauley

Private Justich Heyman

Private Andrew Over

4th. B.R.A. [4th Battalion, 60th Royal Americans]

Private James Bryan

Private George Taylor

63d. Regiment [78th Regiment]

Private Andrew Rose

Private John Chisam

Private Wm. Brown

Proventials

Jervle De'ball

Emmanuel Grey

Josiah Molone

Rangers

Captain [blank] Jacobs

Captain James Lute

Serjeant Saml. Reynolds

Lewis Denny

Saml. Hall

Issey Traverese

Wm. Hardy

Thos. Cleesh

Thos. Bignall

Frederick Courtis

Abel Davis

Hight Young

Royal Artillery

Lieutenant William Cock

Royal Train

Mattross Wm. Bond

Pepperell's and Shirley's taken at Oswego in 1756

Private Valantine Earnest

Private Dennis Jordan

Private John Snell

Private Patt. McCallum

Private John Fahie

Private Daniel Loughray

Private Patt. Castaquin

Private Norman Ash

Private Morgan Kinney

Private Saml. Bennet

Private John Barton

Private Mathew Dunn

Private Thomas Wade

Private Joseph Pike

Belonging to His Majesty's Ships of War

Gunner John Sherman

Gunner's Mate Thos. Burgery

Joseph Campage, Carpenter

Sailors:

Thomas Jowle [Jervle?]

Mathew Dyer

Wm. Isles

Thos. Caulvin

Robert Hamman

Thomas Todd

John Walker

Wm. Owens

Inhabitants

Thos. Cowan

John Smith

Robert Mason

George Cost

Nathl. Smith

Suttlers

Daniel Pacault

George Hipps

Willm. Jaunt

John Whelan

Women

Sarah Garwin

Bridget Dunn

Sarah McCallum

Eliza. Halmer

Mary Ann Crisk

List of Officers Sent in Govr. Murray's Return not Included in the foregoing List, as L. Goddard Accounts for them.

Prisoners on Parole at Quebec:

Kennedy's Regiment

Capt. Maitland

Webb's Regiment

Lt. Davers

Lawrence's Regiment

Capt. Charteris

Lt. Campbell

Lt. Forbes mentioned missing in Govr. Murray's is dead.

Fraser's Regiment

Ens. Alexr. Gregorson (dead)

Ens. Malcolm Fraser (dead)

Otway's Regiment

Capt. Ince (dead)

Lascelle's Regiment

Capt. Archbold (dead)

Amherst's Regiment

Ensn. Montgomery (dead)

Endorsed - Copy  

List of the English Prisoners 

returned from Canada - 

14th June 1760

transmitted by Capt. Bonneau

in his of the 18th.

Works Cited:

War Office Records: Amherst Papers. Correspondence between French Officers in North America and the Commander-in-Chief, 1757-1761. W.O. 34, vol. 10, pp. 234-238.

©  Jeffrey Campbell, Fraser's 78th Regiment of Foot, 2023.

Payroll Account of Private John Fraser [1st], 1758

An accountant at the War Office in Westminster, London, bore the immense responsibility of overseeing the flow of hundreds of millions of pounds allocated to British military campaigns across multiple global fronts. At the regimental level, paymasters were entrusted with meticulously recording the income and expenditures of every soldier, ensuring that all assets were accurately accounted for—down to the very last penny. (Jeffrey Campbell, Ledgers in Ink, 2025)

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

Works Cited:

Major James Clephane, "Payroll account of Private John Fraser [1], 1758." Military Account Book at Halifax, NAS GD125-34-5, pp. 30-1.

©  Jeffrey Campbell, Fraser's 78th Regiment of Foot, 2023. 

Requesting Levy Money and Tents for Two Highland Battalions

A diligent clerk at the War Office in Westminster, London, is occupied processing multiple requisitions from Lord William Barrington, the Secretary at War. These formal requests concern the allocation of levy money and military tents designated for two recently authorized Scottish Highland battalions. Raised specifically for deployment to North America amid escalating imperial conflicts, the battalions require immediate logistical support. The clerk meticulously verifies records and drafts the necessary orders, ensuring all financial and material provisions align with Barrington’s directives. (Jeffrey Campbell, Ledgers and Embers, 2025)

Requesting Levy Money and Tents for Two Highland Battalions

In November 1756, at the request of Lord Loudoun to raise additional men for service in North America, the War Office, led by Secretary at War William Barrington, in January 1757, began issuing a series of beating orders, which were instrumental in not only recruiting men for the then-Second Highland Battalion (quickly renumbered 63rd Regiment of Foot, then 78th Regiment of Foot) but also, to begin issuing camp necessaries such as tents, kettles, and other implements to be utilized.

The following two orders address the allotment of three British pounds in currency to each new recruit as levy money for their enlistment, also, that the tents may be issued out of His Majesty's Stores for the use of the newly raised First and Second Highland Battalions, led by Lieutenant-Colonels Archibald Montgomery and Simon Fraser.

Recruit Levy Money

War Office 13 January 1757

My Lord & Sir,
His Majesty having been pleased to order two Highland Battalions of Foot to be forthwith raised & sent to North America each Battalion to consist of 40 Serjeants 40 Corporals 20 Drummers and 1000 Private Men besides Commission Officers (their Establishment to commence from the 23 Decr. Last incl and to allow three pounds per Man Levy Money I have the Honour to acquaint you therewith, that you may be pleased to lay a Memorial before the Rt. Honble the Lords Commissioners of his Maty’s Treasury for the Money wanting for this Service.

    I am
    My Lord & Sir
    Barrington

Lord Visct. Dupplin
& Thos. Potter Esqr. Paymaster Genl.

Copy

Requesting Tents

War Office 13 Janry 1757

Sir

His Majesty Having ordered two Highland Battalions of Foot to be forthwith raised each Battalion to consist of 40 Serjeants, 40 Corporals, 20 Drummers & 1000 Private men besides Commission Officers under the Command of Lieut Colonel Archibald Montgomery and Lieut Colonel Simon Fraser, and be employed for the defense of His Majesty’s Colonies in North America, I am to desire you will be pleased to receive His Majesty’s Command thereupon and signify the same to the Master Genl. of the Ordnance, that Tents may be delivered out of His Majesty’s Stores with all possible Expedition to each of the said Battalions Accordingly to the above mentioned Numbers.

    I am

    sir &c

    Barrington

Rt. Hon'ble Mr. Pitt His Majesty’s

Principal Secry of State

Works Cited:

War Office Records: Out Letters: Secretary at War. General Letters, Dec. 1756 - Apr. 1757, LAC, W.O. 4, vol. 53 (Selections), p. 60.

©  Jeffrey Campbell, Fraser's 78th Regiment of Foot, 2023.