20 septembre 1801
16 avril 1948
Le directeur général
Le premier directeur général, nommé par arrêté du Premier Consul du 20 septembre 1801, est Charles Jacques Nicolas Duchâtel (1751-1844).
L'article 2 de l'arrêté fixe ses attributions : il dirige et surveille toutes les opérations, travaille seul avec le ministre, donne les instructions générales, fait former les états des produits et des versements dans les caisses du Trésor, et rend compte de ces opérations au ministre.
Par ailleurs, il organise la division du travail entre les six administrateurs (article 4) et présente au ministre les nominations aux postes de directeurs territoriaux et d'inspecteur, qui sont proposées par le ministre au Premier Consul. Les nominations aux autres places sont faites par le directeur général en conseil d'administration (article 7).
Plusieurs directeurs généraux se sont succédé entre 1801 et 1948 :
Charles Jacques Nicolas Duchâtel (20/09/1801-16/07/1815).
François Marie Louis Barrairon (1815-1820).
Chistophe de Chabrol de Crouzol (1821-1824).
Pierre-Alpinien Bourdeau (1828-1829).
Jean-Louis Calmon (04/06/1829-01/04/1830, puis 04/08/1830-1848).
Louis-Auguste-Antoine-Élysée de Suleau (02/04/1830-04/08/1830).
Alphonse Benoit Tournus (1852-1863).
Ernest Roy (1863-1871, puis 1874).
Frédéric Eugène Levavasseur (1874-1879).
Pierre Lecler (1880-1883).
Ernest Boulanger (1883-1886).
Emile Tiphaigne (1886-1891).
Gustave- Jules Liotard-Vogt (1892-1896).
Fernand Faure (1896-1901).
Marcel Fournier (1902-1906).
François Louis Cappatti (24/01/1906-01/12/1906).
Marcel Delanney (01/12/1906-01/04/1907).
Pierre Maraud (1907-1912).
Maurice Deligne (avril 1912-01/10/1926).
Marcel Borduge (01/10/1926-juillet 1931).
Georges Marie Trochon (juillet 1931-05/10/1936).
Georges Pelegry (octobre 1936-février 1940).
Adéodat Louis Boissard (10/02/1940-10/08/1943, puis mai 1945-février 1946).
Vincent Claude Guinard (août 1943-mai 1945).
Gustave Rampon (février 1946-1948).
Les administrateurs
L'article 1 de l'arrêté du Premier Consul du 20 septembre 1801 définit la composition de l'équipe des collaborateurs directs du directeur général, placés sous son autorité : "il y aura ... huit administrateurs, dont deux spécialement destinés à faire des tournées extraordinaires d'après les ordres particuliers du Ministre des Finances". Tous les administrateurs sont choisis parmi ceux qui dirigeaient l'ancienne Régie. Cinq d'entre eux avaient été nommés par Louis XVI à la tête de la régie de 1780.
Duchâtel met en place une division du travail, par matière, entre les six administrateurs (article 4) : Jean Baptiste Chardon-Vanieville, Jean Baptiste Poissant, Edme-Hilaire Garnier-Deschênes, Edme Bochet, Pierre Louis Lacoste et François Marie Barrairon. Les deux autres, Raymond Gabriel Ginoux et Charles Antoine Hourrier Eloy sont chargés des tournées.
L'Atelier général du Timbre
L'arrêté d’application du 7 fructidor An X (25 août 1802) centralise la fabrication du timbre à Paris dans un Atelier général du timbre (AGT), placé sous la surveillance directe de l’Administration de l’Enregistrement. Avant cette création, chaque directeur départemental faisait lui-même apposer les empreintes du timbre sur des papiers dont il faisait l'achat sur adjudication.
Les évolutions économiques des années 1970 conduisent l’administration à supprimer l’Atelier général du timbre, qui ferme définitivement le 28 février 1975. Les fabrications à caractère fiscal (papiers timbrés, timbres mobiles et vignettes timbrées) sont transférées à l’Imprimerie des timbres-postes de Périgueux le 1er janvier 1974. Celles à caractère fiduciaire (cartes nationales d’identité, passeports, cartes de séjour, permis de conduire, etc.) sont confiées à l’Imprimerie nationale le 1er mars 1975.
Jusqu'à la réforme introduite par Necker en 1780, la perception des impôts et taxes est assurée par les Fermes générales. Par arrêt du 9 janvier 1780 les attributions des fermiers généraux sont partagées entre trois compagnies différentes : la Ferme générale pour le recouvrement des droits d'importation et d'exportation ; la Régie générale pour les aides, les droits réunis sur les boissons et denrées ; enfin l'Administration générale des Domaines et Droits joints.
Sous l'influence des philosophes, des économistes et des jurisconsultes, l'Assemblée nationale décide de remplacer ces différents droits par un impôt unique. Cette réforme, dont Talleyrand prépare le projet, est réalisée par un décret du 5 décembre 1790, promulgué le 19 décembre suivant.
L'Assemblée constituante charge ensuite les comités des Contributions publiques, des Finances, de l'Agriculture et Commerce de lui faire connaître leurs vues sur l'organisation des administrations auxquelles doit être confié le recouvrement des nouvelles taxes. Le travail de ces comités se trouve résumé dans plusieurs rapports dont le plus important est rédigé par Roederer pour régler la situation politique des administrations financières. L'Assemblée constituante en suit les conclusions et, par crainte de donner trop de force au pouvoir exécutif, s'efforce de laisser une certaine indépendance aux administrations financières. Telle est la pensée qui préside à l'organisation de la Régie des droits d'Enregistrement. Mais pour éviter la trop grande puissance d'un seul administrateur, la direction est partagée entre douze régisseurs. Cette division de l'autorité a de fâcheuses conséquences pour l'activité du service, et le Premier Consul établit, par l'arrêté du 20 septembre 1801, un directeur général assisté de huit administrateurs. Ce texte marque ainsi le début de l'Administration de l'Enregistrement. En 1848, la direction générale est remplacée par une simple direction, puis rétablie par Napoléon III en 1851.
En 1948, les trois services qui la composent (l'Enregistrement, les Domaines et le Timbre) fusionnent pour donner naissance à la direction générale des impôts (décret du 16 avril 1948). Ce service très important regroupe aujourd'hui les différentes administrations financières chargées du recouvrement des taxes et contributions, qui avaient été séparées et rendues autonomes par la réforme de 1780.
L'administration de l'Enregistrement, des Domaines et du Timbre a des attributions multiples et variées :
enregistrement des actes civils publics ou privés, administratifs, judiciaires ou extra-judiciaires ;
formalités hypothécaires ;
timbre ;
régie et administration des biens de l'État autres que les fôrets, et ceux affectés à un service public. Séquestre des biens des contumax ;
recouvrement des taxes et droits variés : taxes sur les valeurs mobilières, droits d'accroissement sur les biens des congrégations, impôts sur les bénéfices de bourse, etc. ;
enfin, les agents peuvent être chargés, en vertu de lois spéciales, de concourir à certaines opérations et de remplir, dans l'intérêt public, des fonctions complètement indépendantes des obligations qui leur sont imposées par des lois fiscales.
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