6 décembre 1790
5 décembre 1791
- décret du 6 décembre 1790 sur l’organisation de la Caisse de l’extraordinaire.
- décret du 11 octobre 1791 relatif aux fonctions des commissaires de la Caisse de l’extraordinaire et du Trésor public.
- décret du 5 décembre 1791 sur l’organisation des comités de finances et des Domaines.
La formation et l’organisation du comité résulte d’une demande portée par Amelot à l’Assemblée constituante de nommer des commissaires, d’une part pour assister au brûlement des assignats et, de l’autre, pour vérifier régulièrement l’état de la Caisse de l’extraordinaire. Contrairement aux commissaires de la Trésorerie nationale, nommés par l’Assemblée pour préparer la réorganisation institutionnelle et administrative du Trésor public, les commissaires de la Caisse de l’extraordinaire forment un véritable comité de l’Assemblée, dont les fonctions et la pérennité dépasse largement l’organisation de la caisse.
Les quatre députés nommés par l’Assemblée législative (séance du 8 octobre 1791) pour assister au brûlement des assignats, sont : Lacombe-Saint-Michel, Meunier, Becquey et Depère.
Ceux chargés de la vérification de la Caisse de l’extraordinaire sont nommés le lendemain, 9 octobre 1791. Il s’agit de : Jolly, Laumond, Voysin-Gartempe, Cambon, Regnault-Beaucaron, Dorizy, Foissey, Debry, Tarbé et Musset.
La Caisse de l’extraordinaire est créée par les décrets des 19 et 21 décembre 1789 et organisée par ceux des 6 décembre 1790 et 2 janvier 1791. L’administration de la caisse est entre les mains d’un commissaire nommé par le roi. Elle ne délivre de sommes qu’en exécution de décrets du Corps législatif sanctionnés par le roi et en vertu d’ordonnances signées du roi et de son commissaire, où sont précisées la date et la teneur des décrets. La Caisse de l’extraordinaire est destinataire des recettes extraordinaires et sert à acquitter les dettes de l’État.
Recettes. La caisse est destinée à recevoir les revenus et les capitaux qui ne font pas partie des contributions ordinaires : produit des ventes des domaines nationaux, intérêts des obligations données en paiement des acquisitions, produit du rachat des droits féodaux, fruits des domaines nationaux, produit de la dîme, contribution patriotique, reliquat des receveurs du clergé et toutes autres recettes extraordinaires décrétées par le corps législatif. Les espèces portées en nature à la caisse sont versées immédiatement au Trésor public, qui lui remet en échange pareille valeur en assignats, qui sont annulés et biffés sur-le-champ.
Dépenses. La caisse abrite notamment le dépôt des assignats à mesure de leur fabrication. Chaque semaine, en présence du commissaire du roi et d’un des commissaires de l’Assemblée, il est délivré au trésorier de la caisse la quantité d’assignats nécessaires pour effectuer les paiements de la semaine.
Organisme financier initialement créé pour recevoir le prix de vente des domaines nationaux et acquitter des paiements en assignats, la caisse est mise à contribution pour acquitter une foule d’autres dépenses, faute de pouvoir les imputer sur une autre. Elle est supprimée au début de 1793 et réunie à la Trésorerie générale, au sein de laquelle Amelot exerce les fonctions d’« administrateur des domaines nationaux » jusqu’au 24 vendémiaire an II, date à laquelle il est arrêté et remplacé par Laumond.
Le comité de la Caisse de l’extraordinaire est créé par l’Assemblée nationale constituante (décret du 6 décembre 1790) pour préparer l’organisation de la caisse et en surveiller les opérations. Il lui revient ensuite de nommer des membres pour être présents aux émissions d’assignats décrétées par l’Assemblée, au brûlement des assignats annulés et à la vérification des comptes rendus chaque mois par la caisse.
Le comité est conservé par l’Assemblée législative, avec les mêmes fonctions et attributions, jusqu’au décret du 5 décembre 1791 portant réorganisation des comités financiers de l’Assemblée, qui ordonne notamment le transfert des compétences du comité supprimé de la Caisse de l’extraordinaire vers le comité de l’extraordinaire des Finances.
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