Paymasters, in the British army, are either 'regimental' or 'district.' There is one of the former, either a combatant officer or an officer of the army pay department, to every regiment of cavalry (except the Life and Horse Guards) and battalion of infantry. He receives drafts each month on the accountant-general for the various payments which he has to make, and for the sums required by the captains, who then open accounts with some local bank, and draw upon them for cash to pay their men, &c. The amounts of the drafts are based upon monthly estimates, and all expenditure is accounted for in the 'pay-lists.' These are checked by the district paymaster (an officer of the army pay department), and audited at the War Office, any wrong payments being disallowed. District paymasters also make all authorised payments to persons in their districts not dealt with by the regimental paymasters. On active service and whenever local banks cannot be used, cash is carried in 'treasure chests,' which are in charge of the paymaster. The Paymaster-sergeant is clerk to the paymaster.
The naval paymaster is for a ship what the military paymaster is for a regiment; but in addition he has charge of the provisions, clothing, and miscellaneous stores, as well as of money. Paymasters (till 1844 called pursers) are commissioned officers, and rank, according to service, with lieutenants, commanders, and captains. The paymaster or accountant officer is responsible for all the accountant and victualling duties of the ship, and under the authority of the captain makes now all disbursements for the naval service, the captain being held responsible that all accounts are sent in by the paymaster regularly, and that the balance of cash is correct. Candidates are nominated by the First Lord of the Admiralty, and, if they successfully pass a limited competitive examination, join as assistant-clerks. They must not be less than fifteen or over seventeen years of age. After one year's service, and being seventeen years old on passing the necessary examination, they are rated clerks. After three years' service in this rank, and having passed an intermediate examination, and being twenty-one years of age, they can pass for promotion, and if successful they receive a commission as assistant-paymaster, ranking first with sub-lieutenants, and after five years' seniority with junior lieutenants. From this time on their promotion, except in very rare cases, goes by seniority to paymaster, staff-paymaster, fleet-paymaster, who ranks with a commander, and paymaster-in-chief. This latter rank, however, is only given on retirement. The pay of an assistant-clerk is 2s. 6d. a day, that of a clerk 4s., while an assistant-paymaster's ranges from 5s. to 11s. 6d. a day according to seniority, with an additional allowance of 2s. 6d. a day when in sole charge of a ship. The pay of paymasters, staff and fleet, &c. rises according to length of service from 14s. to a maximum of £1, 13s. per diem. All secretaries to flag-officers and the secretaries' clerks are now taken from the paymasters and assistant-paymasters.