teenth century, and whose abuses have even now not entirely ceased.

The pay of the soldier was divided under three heads,190 namely; first, "Subsistence-money" at the regulated rates of two shillings out of his pay of two and sixpence for a Trooper, one and twopence out of one and sixpence for a Dragoon, and sixpence out of eight pence for a Foot soldier: second, the "Gross Off-Reckonings," which were the difference between the total pay and the subsistence: and, third, the "net off"reckonings," which were the balance of the Gross offreckonings after all lawful deductions. These net off-reckonings formed the clothing fund and went into the hands of the Colonel of the regiment for that purpose. The only portion of the soldier's pay supposed to be paid directly to himself was his subsistence, and out of it he had to pay the charges of his billet for himself and horse, such charges being limited by Act of Parliament to the amount of the subsistence-money. The subsistence was liable to no stoppages whatever," as it was indeed, as the name implies, all that the soldier had to live on; for rations were not issued except (on payment) when it was

1908

1907 Royal Warrt., 1 Febry., 1677/8, divides pay into subsistence and off-reckonings, the latter to be applied to clothing; App. IX.

Other authorities will be quoted as the subject proceeds.

1908 Letter, Dublin Castle, 4 Decr., 1686, Clarendon to Rochester; "the Major"General said all the deductions were to be made out of the warrants for full pay "and that the soldiers ought to have all their subsistence money," &c. Clarendon Correspondence.

Order, Whitehall, 27 Novr., 1687; Lond. Gaz., 28 Novr., 1 Decr., 1687; Captains of Foot to pay subsistence money of three shillings a week in two equal payments "without deduction": also to account with each soldier every two months for sixpence a week more "allowed by us for the providing such necessaries for each soldier "to which the off-reckonings or residue of their pay hath not formerly been liable." The said off-reckonings to be employed by Colonels "for the clothing and poundage "and satisfying all other remaining expenses, for which account to be made to each "soldier at the time of every clothing."

Proclamation, Dublin, 26 July, 1697, concerning the pay and clothing of the Army; Dub. State papers; Foot-soldiers out of Dublin shall constantly receive "two shillings every week without stoppages or deductions on any pretence what"ever"; and Captains to account with each soldier every four months "for the fourpence per week stopped out of his subsistence" (it is to be observed that the subsistence in Ireland was fourpence a day). No deduction to be made from subsistence of one shilling a day for Horse and ninepence halfpenny for Dragoons; App. XC.

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Statement of accounts of Wolseley's Horse, 1694/97; Dublin state papers.

Decision, 14 July, 1697, by the General Court Martial upon case of privates in 11th Foot, "that a mistake has been committed by the Officers in making deductions "out of the weekly groats (i.e., fourpences) of the said private men for Poundage, "Pells, and Hospital fees, which should have been discounted for in their off-reckon. "ings";-ordered to be repaid them; ditto.

found absolutely necessary in the field. In 1687 the subsistence was practically reduced by one-seventh by making one day's pay per week liable to purchase of necessaries.1909

The pay of the troops up to the year 1684 was subject to no stoppages whatever except the one shilling in the pound already mentioned, which had always been deducted, originally "in "consideration of the weekly payment by way of advance for their subsistence," "1910 but which was continued when no such convenience was any longer afforded in return.

1911

In 1684 a further stoppage of one day's pay per annum (and two days in leap years) was ordered for the support of Chelsea Hospital.

These then were the only authorised regular stoppages from the soldier's pay; and these were not to be levied on his subsistence, 1908 which was to remain intact, but on the offreckonings. The rates of subsistence 1912 were as follows::

1909 Order, Whitehall, 27 Novr., 1687, quoted in last note.

1910 Royal Warrts., 1 Janry., 1685; 1 May and 27 Aug., 1689; App. XCVI. Est. list, 1687/89.

Statement of arrears of Qr. Master de Trepetit, 7th Dr. Gds., 1692/94; Harl. MS. 7,018.

A similar deduction, but of sixpence instead of a shilling, was made on the Irish establishment; Royal Warrt., 27 Octr., 1679; App. LXIX.

Royal Charter, 19 Febry., 1684; App. LXX.

Letter, Dublin castle, 8 May, 1686; Clarendon to Rochester.

Statements of arrears of Chaplain Jephson, 1697; of Ensign Hanna, 9th Foot, 1692/3; of Captain Parsons, 1691/3; and of Ensign Martin of Drogheda's regiment, 1692/8; Dub. state papers.

Mutiny Acts, 1688 to 1700.

1911 Royal Warrt., 17 June, 1684, App. LXXII.

Mutiny Acts, 1688 to 1700.

1912 Order, Whitehall, 27 Novr., 1687, Lond. Gazette.

Est. lists, 1687/9; 1689; Harl. MSS., 7,018, 7,437, &c.

Acct., Mayor of Chester, Vr., 3 June, 1689; Try. state papers.

Statements of arrears of Officers' pay; Dub. state papers.

Order, Dublin, 23 Aug., 1697, promulgating order from England being "Regula"tion of subsistence for the forces in Ireland to commence I July, 1697"; Dub. state papers.

Proclamation, Dublin, 26 July, 1697; App. XC.

So that the pay of the soldier was theoretically disposed of thus:-

And had this disposition of the soldier's pay been adhered to, there would have been little ground for complaint, indeed none at all except that the continuance of the deduction of the poundage might have been objected to after the quid pro quo had been withdrawn. But unfortunately the practice differed widely from the theory; and the soldier was subjected to so many wholly illegal as well as semi-authorised stoppages, that he may without exaggeration be said to have been robbed wholesale both by the Government and by his own officers. The soldier was eventually the sufferer, for as the officers looked

upon the off-reckonings as their peculiar prey it was to their interest to have all the irregular stoppages taken out of the subsistence instead of out of the off-reckonings, and thus deprive not themselves but the soldier. The stoppage of twopence per pound for agency has already been noticed, and it was not discontinued 1913 even after the declaration of the House of Commons that it was illegal.

In Ireland one day's pay per annum was deducted for the Commissary-General of Musters, as late as 1686: 1914 in England however this obnoxious stoppage was knocked off in 1679: 1915 in 1680 this fee was restored to the Commissary-General of the Musters, but its renewal created so much discontent that the Commissary-General "to avoid any dispute with the officers" 1916 expressed his willingness by Royal Warrant to receive only one-third of a day's pay per annum. The First Foot-Guards

were alone exempted from this stoppage.'

1917

Another deduction made in Ireland, and from English regiments, was for the Clerk of the Pells,1918 or the book-keeper of the Exchequer Office: 1919 this was a grievance less felt in

1913 Statements of arrears of Officers; Dub. State papers.

1914 Letter, Dublin Castle, 8 May, 1686; Clarendon to Rochester; "As for "what the Muster-master-general claims which is a day's pay per annum, which, "from the common foot soldier is sixpence in the year; I find by all the enquiry I 66 can make, that that demand has been allowed to him ever since Sir King, grand"father to the present Lord Kingston, was Commissary-General, which was before "the rebellion in 1641. The King allows the Commissary-General upon the establish66 ment £336 per annum, and, as you will find it there mentioned (for the establish"ment is entered in the council book at Whitehall), to continue his taking one whole day's pay in the year from the army. What the deductions are in England I "know not, but have written to Mr. Blathwait to be informed." "The King very well knows the Muster-Master-General's office is a place of great trust, " and he is obliged to keep several clerks and deputies. If he be allowed nothing “but his salary, it will be very narrow; and the King cannot have a better Officer, “in his station, than Mr. Yarner the present Muster-Master-General, who is a very "honest gentleman, and the most exact man in all his affairs that I have ever "known."

66

66

Petition, Apr., 1692, of Abraham Yarner Esqre., Muster-Master-General of the forces in Ireland, “stating that his salary and profits for the last three years had "not been half so much as formerly"; Try. state Papers.

1915 Royal Warrant, Whitehall, 10 Septr., 1680; Restoring the "one day's pay per annum from every Officer and soldier in the army," stated in preamble to have been previously knocked off by Establishment of January, 1679; Brit. Mus., Add. MSS. 27,277.

1916 Royal Warrant, Whitehall, 11 Mar., 1680/81; Add. MSS. 27,277, Brit. Mus. 1917 Royal Warrant, Whitehall, 25 Febry., 1681/2. j

1918 Pells is a word for parchment derived from the Latin pellis a skin; the Exchequer rolls were kept on parchment.

1919 Letter, Dublin Castle, 8 May, 1686, Clarendon to Rochester.

Letter, Dublin Castle, 20 Febry., 1685/6, do. to do. ; "the Pells you see is 10s. " in the £100."

England because the Exchequer fees were defrayed out of the poundage: it was however paid by English troops serving in Ireland, the rate being one-half per cent. on the whole pay.

When the great wars broke out and hospitals became an accessory of our armies, HOSPITAL STOPPAGES were established. At first this stoppage was fixed at the full subsistence of the patient.1920 In King James's Irish army the rate was threepence

Statement of arrears of officers, 9th Ft., 17th Ft., and Drogheda's Ft., &c.; Dub. state papers. 3 Wm. & Mary.

Report of the Commissioners for the Public Accounts of the Kingdom (Lond. 1783) relative to salaries, fees, and gratuities received by the officers and clerks in the Pay Offices of the Navy and Army and in the receipt of H. M.'s Exchequer. "By an "Act passed in third year of Wm. & Mary, the officers of the Exchequer were prohibited from taking any other fees for the receiving or issuing supplies granted by Parliament, except such ancient and legal fees as should be allowed to be so by "the Barons of the Court of Exchequer" (App. No. 34).

66

(App. No. 34) Table or Schedule of the ancient and legal fees allowed by the Lord Chief Baron and Barons of the Coife of the Court of Exchequer, &c., 1692.

FOR ISSUING OF MONEY.

For all monies arising by these aids and supplies which have been appropriated or issued to the land forces according to an agreement made in the year 1667 by the then Lord Treasurer, Lord General and Chancellor of the Exchequer, attested by the Right Honble. Sir Stephen Fox, Knt., one of the Lords Commissioners of Their M.'s Treasury; by which agreement the Auditor's fees are lessened from twopence in the pound which amounts to 16s. 8d. per cent. and were the ancient legal fees for services of this nature, to one farthing + (of a a.) per pound, which is his share of one penny halfpenny per pound settled by the aforesaid agreement for all the officers of the Exchequer so that his and his clerk's share amount to 35. 6d. per cent. Memorandum: "That these fees are deducted from the soldiers out of their pay " and are not placed upon the King's account."

680

1000

THE CLERK OF THE PELLS.

For all monies arising by these aids and supplies, which have been appropriated or issued to the Land forces of a farthing per pound, which is Is. 7d. per cent.

THE FOUR TELLERS.

555 1000

For all monies appropriated or issued to the Land Forces according to an agreement (1667), &c., as in first quotation above in Treasury; by which agreement the Tellers' fees are lessened from 16s. 6d. per cent. to d. + (of a farthing) per pound, which is 7s. 4d. per cent. which is their share of the 1d. per pound settled by the aforesaid agreement for all the officers of the Exchequer so that the four Tellers and their clerks share amounts to:

To the four Tellers

To their Clerks

Memorandum, as before.

...

Per cent. 5s. 7d. 91d.

...

IS.

1920 Royal Warrant, Hampton Court, 29 July, 1689, authorising deductions of "full subsistence" of Privates and Non-Commissioned officers of Foot, and "the "full pay" of Privates and Non-Commissioned Officers of Horse and Dragoons, during their stay in Hospital "towards the support of the Hospital," whereof threepence a day per man for the one and twopence a day for the other to be paid to the hospital apothecary for providing medicines external and internal, and the remainder to go towards the general expenses; Harl. MS. 7,439.