Now comes the more distressing examinations of the officers' methods of indemnifying themselves. For this purpose let us study the pay of a private centinel, as he was called, of the infantry of the Line. This consisted, as it had been in Queen Mary's time, and was still to be in King George the Third's, of eightpence a day, or £12 : 13 : 4 a year. Of this, sixpence a day, or £9 : 2 : 6 a year, was set apart for his subsistence, and was nominally inviolable. The balance, £3 : 0 : 10 a year, was called the "gross off-reckonings," which were subject of course to a deduction of five per cent, or 12s. 2d., for the paymaster-general, and of one day's pay to Chelsea Hospital, whereby the gross off-reckonings were reduced to £2 : 8s. This last amount, dignified by the title of "net off-reckonings," was made over to the colonel for the clothing of the regiment, an item which included not only the actual garments, but also the sword and belt, and as time went on the bayonet and cartridge box. The system, as will be remembered, dated from the days of Queen Elizabeth, when half a crown a week was allowed to the men for subsistence and a total of £4 : 2 : 6 deducted for two suits a year. It is sufficiently plain that the sum now allowed for clothing was insufficient, and that a colonel who did his duty by his men must inevitably be a loser. Moreover, this was not his only expense. The clerical work entailed by his duties demanded assistance, for which he was indeed authorised to keep a clerk, but supplied with no allowance wherewith to pay him. This clerk presently became known as the colonel's agent, and though a civilian and the colonel's private servant, virtually performed the duties of a regimental paymaster.
The results of such an arrangement may easily be guessed. It was not in consonance with military tradition, certainly not in accordance with human nature, that colonels should lose money by their commands, and it is only too certain that they did not. The contractor was called in, and the door was opened wide to robbery at the expense of the soldier. Colonels took commissions or even open bribes from the contractors; the agent took his fee likewise; and in at least one recorded case a colonel actually accepted a bribe from his own agent to give him the contract. It may easily be imagined how the soldiers fared for clothing. But the mischief did not end here. The subsistence-money, though in theory subject to no deduction, was practically at the mercy of the colonel and his agent, who, under various pretexts, appropriated a greater or smaller share of the poor soldier's sixpence. As an additional source of profit, it was not uncommon for colonels to abstain from reporting the vacancy caused by an officer's death, to continue to draw the dead man's pay and to put it into his own pocket.