"I'm not also 100% that the 'scalp' thing wasn't overblown as a form of propaganda to justify no quarter - best to make your enemy as inhumane as possible, don't want your troops sympathising, they might make friends in a sticky situation - death or glory and all that."
Somewhere I got the idea that it was basic accounting - proof of work done in order to validate payment.
Back in those days there were no cameras, so some other form of documentation was needed.