The King's Exchequer
An exploration of the Controller-General of Finances, the pivotal ministerial role overseeing the fiscal administration of the Kingdom of France.
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Historical Evolution
Genesis of the Role
The position of Controller-General of Finances emerged in 1661, succeeding the abolished office of Superintendent of Finances. Initially, it lacked significant political authority. This changed in 1665 when Jean-Baptiste Colbert, already influential in financial matters, was appointed, redefining the role into a true senior governmental post.
Colbert's Influence
Under Jean-Baptiste Colbert's dynamic administration, the Controller-General's responsibilities were vastly expanded. King Louis XIV consolidated financial oversight into this single, cabinet-rank position, which was revocable at the King's pleasure, ensuring direct royal control. This new office held greater influence within the Royal Finance Counsel compared to its predecessor.
Continuity and Change
The office of Controller-General persisted until 1791. Notable interruptions included the Polysynody period (1715–1718) under the Regency, where ministerial councils replaced individual ministers. Figures like Jacques Necker, due to religious restrictions, held equivalent roles such as Director-General of Finances.
Extensive Responsibilities
Fiscal Oversight
The Controller-General held the most comprehensive administrative portfolio within the Ancien Régime. Their duties encompassed the meticulous control of state expenditures and revenues, including the management of all taxes and fees. This position was central to the kingdom's financial operations.
Economic Management
Beyond taxation, the Controller-General was tasked with managing the national economy, overseeing manufacturers and merchants, and controlling both external and internal customs duties (traites). This broad mandate extended to the administration of public infrastructure such as bridges, roads, ports, and canals, as well as the merchant navy.
Royal Authority
The Controller-General reported directly to the King on all matters concerning royal service. Individuals like Colbert often held multiple senior ministerial posts concurrently, such as Secretary of State for the Navy and the King's Household, underscoring the immense power concentrated in this office. The position was also exceptionally well-remunerated, supplemented by significant opportunities for personal gain through contracts and financial arrangements.
Administrative Structure
Centralized Authority
The Controller-General's office was meticulously organized, reflecting the growing centralization of royal power. It comprised several key components:
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References
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