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Under the French
monarchy A monarchy is a form of government in which a person, the monarch, is head of state for life or until abdication. The political legitimacy and authority of the monarch may vary from restricted and largely symbolic (constitutional monarchy) ...
, the Courts of Accounts (in French ''Chambres des comptes'') were sovereign courts specialising in financial affairs. The Court of Accounts in
Paris Paris () is the capital and most populous city of France, with an estimated population of 2,165,423 residents in 2019 in an area of more than 105 km² (41 sq mi), making it the 30th most densely populated city in the world in 2020. S ...
was the oldest and the forerunner of today's French
Court of Audit A Court of Audit or Court of Accounts is a Supreme audit institution, i.e. a government institution performing financial and/or legal audit (i.e. Statutory audit or External audit) on the executive branch of power. See also *Most of those in ...
. They oversaw public spending, handled finances, protected
crown estates The Crown Estate is a collection of lands and holdings in the United Kingdom belonging to the British monarch as a corporation sole, making it "the sovereign's public estate", which is neither government property nor part of the monarch's priva ...
, audited the accounts of crown officials, and adjudicated any related matters of law.


Court in Paris


Early history

To oversee the Kingdom's revenues and expenditure, the French King first relied solely on his King's Court or ''Curia Regis'', court officials who assisted him in governing. However, by the mid-12th century, the Crown entrusted its finances to the
Knights Templar , colors = White mantle with a red cross , colors_label = Attire , march = , mascot = Two knights riding a single horse , equipment ...
, who maintained a banking establishment in Paris. The royal Treasury was henceforth organized like a bank and salaries and revenues were transferred between accounts. Royal accounting officers in the field, who sent revenues to the Temple, were audited by the King's Court, which had special clerks assigned to work at the Temple. These financial specialists came to be called the ''Curia in Compotis'' and sat in special sessions of the King's Court for dealing with financial business. From 1297, accounts were audited twice yearly after
Midsummer Day Midsummer is a celebration of the season of summer usually held at a date around the summer solstice. It has pagan pre-Christian roots in Europe. The undivided Christian Church designated June 24 as the feast day of the early Christian martyr S ...
(June 24) and Christmas. In time, what was once a simple Exchequer of Receipts developed into a central auditing agency, branched off, and eventually specialized into a full-time court. In 1256, Saint Louis issued a decree ordering all mayors, burghesses, and town councilmen to appear before the King's sovereign auditors of the Exchequer (French ''gens des comptes'') in
Paris Paris () is the capital and most populous city of France, with an estimated population of 2,165,423 residents in 2019 in an area of more than 105 km² (41 sq mi), making it the 30th most densely populated city in the world in 2020. S ...
to render their final accounting. The King's Court's general secretariat had members who specialized in finance and accountancy and could receive accounts. A number of
Barons Baron is a rank of nobility or title of honour, often hereditary, in various European countries, either current or historical. The female equivalent is baroness. Typically, the title denotes an aristocrat who ranks higher than a lord or knigh ...
(''maîtres lais'') were commissioned to sit as the King's
Exchequer In the civil service of the United Kingdom, His Majesty’s Exchequer, or just the Exchequer, is the accounting process of central government and the government's ''current account'' (i.e., money held from taxation and other government reven ...
(''comptes du Roi''). In or around 1303, the Paris Court of Accounts was established in the
Palais de la Cité The Palais de la Cité (), located on the Île de la Cité in the Seine River in the centre of Paris, is a major historic building that was the residence of the Kings of France from the sixth century until the 14th century, and has been the center ...
where it remained until the
French Revolution The French Revolution ( ) was a period of radical political and societal change in France that began with the Estates General of 1789 and ended with the formation of the French Consulate in November 1799. Many of its ideas are considere ...
. Its auditors were responsible for overseeing revenue from Crown estates and checking public spending. It audited the Royal Household, inspectors, royal commissioners, provosts, and lower court justices. In 1307, the Philip IV definitively removed royal funds from the Temple and placed them in the fortress of the Louvre. Thereafter, the financial specialists received accounts for audit in a room of the royal palace that became known as the ''Camera compotorum'' or ''Chambre des comptes'', and they began to be collectively identified under the same name, although still only a subcommittee within the King's Court, consisting of about sixteen people. The Vivier-en-Brie Ordinance of 1320, issued by
Philip V Philip V may refer to: * Philip V of Macedon (221–179 BC) * Philip V of France (1293–1322) * Philip II of Spain, also Philip V, Duke of Burgundy (1526–1598) * Philip V of Spain Philip V ( es, Felipe; 19 December 1683 – 9 July 1746) was ...
, required the ''Chambre'' to audit finances, judge cases arising from accountancy, and maintain registers of financial documents; it also laid out the basic composition of financial courts: three (later four)
cleric Clergy are formal leaders within established religions. Their roles and functions vary in different religious traditions, but usually involve presiding over specific rituals and teaching their religion's doctrines and practices. Some of the ter ...
masters of accounts (''maîtres-clercs'') to act as chief auditors and three
lay Lay may refer to: Places *Lay Range, a subrange of mountains in British Columbia, Canada *Lay, Loire, a French commune *Lay (river), France *Lay, Iran, a village *Lay, Kansas, United States, an unincorporated community People * Lay (surname) * ...
Barons (''maîtres-lais familiers du Roi'') empowered to hear and adjudge ("
oyer and terminer In English law, oyer and terminer (; a partial translation of the Anglo-French ''oyer et terminer'', which literally means "to hear and to determine") was one of the commissions by which a judge of assize sat. Apart from its Law French name, the ...
") audit accounts. They were assisted by eleven clerks (''petis clercs'', later ''clercs des comptes'') who acted as auditors of the prests. This complement grew by 50% in the next two decades but was reduced to seven masters and twelve clerks in 1346. The office of churchman Chief Baron (''président'') was created by the Ordinance of 1381, and a second lay Chief Baron was appointed in 1400. Clerks of court were eventually added to the Court's composition. Examiners (''correcteurs'') were created to assist the Barons (''maitres''). Other court officers (''conseillers'') appointed by the King were created to act alongside the puisne Barons (''maîtres ordinaires''). Lastly, the Ordinance of 26 February 1464 named the Court of Accounts as the "sovereign, primary, supreme, and sole court of last resort in all things financial".In French: ''Cour souveraine, principale, première et singulière du dernier ressort en tout le fait du compte des finances''. While gaining in stability in the later 14th century, the Court lost its central role in royal finances. First, currency was moved to a separate body (''Chambre des monnaies''), then the increasingly regular "extraordinary" taxes (''aide'',
tallage Tallage or talliage (from the French ''tailler, i.e. '' a part cut out of the whole) may have signified at first any tax, but became in England and France a land use or land tenure tax. Later in England it was further limited to assessments by the ...
, ''gabelle'') became the responsibility of the ''généraux'' of the
Cour des aides The Courts of Aids (French: ''Cours des aides'') were sovereign courts in ''Ancien Régime'' France, primarily concerned with customs, but also other matters of public finance. They exercised some control over certain excise taxes and octroi dutie ...
(created in 1390). The Crown's domainal revenues, still retained by the Court of Accounts, fell in importance and value. By 1400, the Court's role had been much reduced. However, with the gradual enlargement of the Realm through conquest, the need for the Court remained secure.


In the Provinces

The oldest provincial Court of Accounts was in
Dauphiné The Dauphiné (, ) is a former province in Southeastern France, whose area roughly corresponded to that of the present departments of Isère, Drôme and Hautes-Alpes. The Dauphiné was originally the Dauphiné of Viennois. In the 12th centu ...
and established in 1368. Other courts sprang up in
Normandy Normandy (; french: link=no, Normandie ; nrf, Normaundie, Nouormandie ; from Old French , plural of ''Normant'', originally from the word for "northman" in several Scandinavian languages) is a geographical and cultural region in Northwestern ...
(1465),
Provence Provence (, , , , ; oc, Provença or ''Prouvènço'' , ) is a geographical region and historical province of southeastern France, which extends from the left bank of the lower Rhône to the west to the Italian border to the east; it is bor ...
,
Burgundy Burgundy (; french: link=no, Bourgogne ) is a historical territory and former administrative region and province of east-central France. The province was once home to the Dukes of Burgundy from the early 11th until the late 15th century. The c ...
,
Nantes Nantes (, , ; Gallo: or ; ) is a city in Loire-Atlantique on the Loire, from the Atlantic coast. The city is the sixth largest in France, with a population of 314,138 in Nantes proper and a metropolitan area of nearly 1 million inhabita ...
in
Brittany Brittany (; french: link=no, Bretagne ; br, Breizh, or ; Gallo language, Gallo: ''Bertaèyn'' ) is a peninsula, Historical region, historical country and cultural area in the west of modern France, covering the western part of what was known ...
,
Navarre Navarre (; es, Navarra ; eu, Nafarroa ), officially the Chartered Community of Navarre ( es, Comunidad Foral de Navarra, links=no ; eu, Nafarroako Foru Komunitatea, links=no ), is a foral autonomous community and province in northern Spain, ...
(1527),Laussat (1871), p. 8
(in French)
/ref>
Languedoc The Province of Languedoc (; , ; oc, Lengadòc ) is a former province of France. Most of its territory is now contained in the modern-day region of Occitanie in Southern France. Its capital city was Toulouse. It had an area of approximately ...
and
Roussillon Roussillon ( , , ; ca, Rosselló ; oc, Rosselhon ) is a historical province of France that largely corresponded to the County of Roussillon and part of the County of Cerdagne of the former Principality of Catalonia. It is part of the reg ...
, and the cities of Nancy,
Metz Metz ( , , lat, Divodurum Mediomatricorum, then ) is a city in northeast France located at the confluence of the Moselle and the Seille rivers. Metz is the prefecture of the Moselle department and the seat of the parliament of the Grand E ...
and
Bar-le-Duc Bar-le-Duc (), formerly known as Bar, is a commune in the Meuse département, of which it is the capital. The department is in Grand Est in northeastern France. The lower, more modern and busier part of the town extends along a narrow valley, sh ...
.


Decline and abolition

Toward the end of the French monarchy and excluding the Paris Court of Accounts, out of 12 other regional courts of accounts, some (merged into the
Cours des aides The Courts of Aids (French: ''Cours des aides'') were sovereign courts in ''Ancien Régime'' France, primarily concerned with customs, but also other matters of public finance. They exercised some control over certain excise taxes and octroi dutie ...
) continued to exercise as financial courts presiding over tax and estate cases. Some sovereign courts of account were raised from grand feudal estates also existing in certain provinces, and did not therefore form a cohesive whole. It was not until the
French Revolution The French Revolution ( ) was a period of radical political and societal change in France that began with the Estates General of 1789 and ended with the formation of the French Consulate in November 1799. Many of its ideas are considere ...
that the Courts of Accounts would be abolished between 17–29 September 1791.


Court Officers and Staff

At any given time, a Court of Accounts may have included any of a number of officers: *''premier président'' - Chief Baron *''président (de chambre)'' - Presiding Baron *''maître des comptes'' (later ''conseiller maître'') - puisne or ordinary Baron *''auditeur des comptes'' (later ''conseiller auditeur'') - auditor (later Auditor of the Prests) *''correcteur des comptes'' (later ''conseiller correcteur'') - examiner of accounts *''conseiller contrôleur des restes'' - comptroller *''conseiller sécrétaire'' - judicial secretary *''sécrétaire du roi'' - Secretary to the King *''procureur du roi'' (later ''procureur général'') - King's attorney-general *''avocat général'' - King's deputy attorney *''substitut'' - King's solicitor-general *''greffier en chef'' - Chief Clerk of Court *''greffier au plumitif'' - Clerk of the Dockets *''greffier à la peau'' - Clerk of the Pipe, or Ingrosser of the Great Roll *''sous-greffier'' - deputy clerk of court *''garde des livres'' - Clerk of the Pells (records officer) *''receveur de gages'' - Teller of the Receipt *''receveur des amendes'' - Chirographer of Fines *''commis à doubler les comptes'' - Comptroller of the Pipe (copyist; made a counter-roll or "duplicates") *''chevalier d'honneur'' - Usher *''premier huissier'' - Constable *''huissier'' - marshall


Notes


Bibliography

*Raynaud, Jean (1988). ''La Cour des comptes''.
Paris Paris () is the capital and most populous city of France, with an estimated population of 2,165,423 residents in 2019 in an area of more than 105 km² (41 sq mi), making it the 30th most densely populated city in the world in 2020. S ...
: Presses Universitaires de France (coll. Que sais-je ?). (in French) *Lemonde, Anne (2002). ''Le temps des libertés en Dauphiné: L'intégration d'une principauté à la couronne de France (1349-1408)''.
Grenoble lat, Gratianopolis , commune status = Prefecture and commune , image = Panorama grenoble.png , image size = , caption = From upper left: Panorama of the city, Grenoble’s cable cars, place Saint- ...
: Presses Universitaires de Grenoble (coll. La Pierre et l'Écrit). (in French) * {{DEFAULTSORT:Court Of Finances Economic history of the Ancien Régime Medieval economics