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France. Contrôleurs généraux, intendants et surintendants des finances (1552-1598)

Corporate body | 1552 - 1598 Identifier: FRAN_NP_052331
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France
Archives nationales

Date of foundation:

1552

Date of closing:

1598

LEGAL STATUS

Legal status:

organe gouvernemental de la monarchie (Ancien Régime)

FUNCTION

Function:

action gouvernementale

Function:

contrôle financier

Function:

dette publique

Function:

dépense publique

Function:

exécution budgétaire

Function:

Function:

fiscalité

Function:

préparation budgétaire

MANDATE

Citation:

Ordonnance datée de Saint-Germain-en-Laye le 12 avril 1547 (publiée dans S. Fournival, Recueil général concernant les fonctions, rangs, dignités et privilèges des charges de présidents trésoriers de France, généraux des finances... Paris, 1655, p. 173-182)

Citation:

Ordonnance datée de Paris en octobre 1556 (S. Fournival, op. cit., p. 238-246)

Citation:

Edit daté de Chanteloup en novembre 1568, enregistré au Parlement de Paris le 23 décembre (AN, X/1a/8627, fol. 437v-448r)

Citation:

Edit daté de Paris en janvier 1573 (BnF, Ms fr 4594, fol. 7v-8r)

Citation:

Edit daté de Mantes en janvier 1594 (AN, P 2333, p. 431-432)

Citation:

Edit daté de Folembray en février 1596 (AN, P 2336, p. 121-122)

STRUCTURE

Note:

Surintendants des finances :

- Artus de Cossé, baron de Gonnord, conjointement avec Louis d'Ongnyes, comte de Chaulnes (1561-1567)

- René de Birague (1568-1570)

- Pomponne de Bellièvre (1574-1588)

- François d'O (1588-1594)

Contrôleurs généraux des finances : deux en 1547 (dont Jean Duthier) et jusqu'en 1556, un seul en 1556-1559, un seul en 1568-1573, un seul (Charles de Saldaigne, seigneur d'Incarville) en 1596-1598.

Contrôle général assuré collectivement par les intendants des finances en 1559-1568 et en 1573-1596.

Commissaires puis intendants des finances : trois en 1553 (Marc de La Rue, seigneur de La Couste, Jean Le Conte, seigneur de Voisinlieu, André Guillart, seigneur du Mortier), trois en 1561 (Jean Le Conte, seigneur de Voisinlieu, Charles Le Prevost, seigneur de Grandville, Jean Ferey, seigneur de Durescu), quatre en 1573, en 1588, huit de 1594 à 1596, un seul (Michel Sublet, seigneur d'Heudicourt) en 1596-1598.

HISTORICAL NOTE

Historical note:

La réforme de la haute administration financière par François Ier avait détruit la puissance de ce quasi-conseil des finances qu’était le collège des trésoriers de France et des généraux des finances, sans lui substituer une formation spécialisée du Conseil ou un organisme de type ministériel. Ainsi, de 1523 à 1552, « le roi, ordonnateur suprême, était assisté dans sa tâche par le Conseil » (B. Barbiche). Dans les faits, le chancelier de France et les conseillers les plus influents du souverain (le cardinal de Tournon, l’amiral d’Annebaut, le connétable de Montmorency, etc.) prirent en main la direction des finances, comme en témoigne l’importance tenue par les affaires financières dans la correspondance encore conservée de ces grands personnages.

Cette situation n’était guère tenable sur le long terme : il fallait un corps de techniciens pour traduire en actes la politique financière de la monarchie. En pratique, on finit par distinguer au sein de la direction générale des finances une fonction spécialisée, à savoir le contrôle des entrées et des sorties d’argent, qui existait déjà depuis la fin du XVe siècle pour le budget de la guerre et était assurée par le secrétaire puis contrôleur général des guerres. En 1547, Henri II institue deux contrôleurs généraux, chargés de la vérification des recettes et des dépenses assignées sur l’Épargne, caisse centrale de la monarchie. Cinq ans plus tard, lors de la prise de possession des évêchés de Toul, Metz et Verdun, le roi nomme des commissaires chargés du financement de l’expédition ; ces commissaires prennent le titre d’intendants des finances en 1556.

Contrôleurs généraux et intendants de finances forment alors un nouveau collège spécialisé, qui constitue le noyau d’une haute administration, désormais permanente, malgré d’importantes fluctuations dans sa composition. Le nombre d’intendants a ainsi beaucoup varié. Par ailleurs, l’une des deux charges de contrôleur général est supprimée en 1556, puis la seconde en 1562 – ses attributions sont alors confiées à un intendant. La fonction est rétablie en 1568 et confiée à un seul titulaire. En 1573, les charges de contrôleur et d’intendant sont réunies, et l’on sait qu’en 1588, il y avait alors quatre intendants exerçant collectivement le contrôle général. Un édit de janvier 1594 les érige en titre d’office, et fixe à huit le nombre de ces « intendants et contrôleurs généraux ». Deux ans plus tard, ces offices sont supprimés et remplacés par deux commissaires, assurant l’un les fonctions d’intendant, l’autre celles de contrôleur général.

Parallèlement, une session hebdomadaire du Conseil est instituée en 1563 pour traiter les affaires financières. Ce premier Conseil des finances est supprimé en 1574, puis reconstitué en 1580.

C’est également au cours de la seconde moitié du XVIe siècle qu’apparaît le surintendant, d’abord simple titre attribué officieusement à certains intendants. De 1561 à 1567, Artus de Cossé, baron de Gonnord et Louis d’Ongnyes, comte de Chaulnes, exercent conjointement, et de manière cette fois tout à fait officielle les fonctions de surintendants. Ils sont alors assistés de trois intendants. Leur succède le seul René de Birague (1567-1570). Après une éclipse de quelques années, Pomponne de Bellièvre est nommé surintendant des finances en 1574, jusqu’à sa disgrâce en 1588. Il a alors autorité pour assembler les intendants et le trésorier de l’Épargne, délibérer sur les affaires financières et en faire seul le rapport au roi. Lui succède François d’O jusqu’à sa mort en 1594. Le règlement du 25 novembre 1594 supprime la charge de surintendant et lui substitue un conseil de huit membres, auxquels devaient se joindre quatre des huit intendants et contrôleurs généraux, servant à tour de rôle. En 1598, Sully en prend la tête avec le titre de surintendant ; il reste en fonction jusqu’en 1611, sans jamais en avoir été investi par un acte royal. C’est alors que se cristallise véritablement le département des finances, dirigé par un seul homme – bien que la charge de surintendant fût à nouveau supprimée entre 1611 et 1614.

Tous les modes d’organisations possibles ont donc été expérimentés durant la seconde moitié du XVIe siècle : direction collégiale relativement informelle (1552-1563), conjointement avec un conseil spécialisé en matière financière (1563-1567) ; conseil spécialisé, composé de techniciens et de conseillers polyvalents (1570-1574, 1594-1598) ; direction centralisée entre les mains d’une seule personne (1574-1580), conjointement avec un conseil spécialisé (1567-1570, 1580-1594).


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