''Recettes générales'', commonly known as ''généralités'' (), were the administrative divisions of France under the

Ancien Régime ''Ancien'' may refer to * the French word for "ancient, old" ** Société des anciens textes français * the French for "former, senior" ** Virelai ancien ** Ancien Régime ** Ancien Régime in France {{disambig ...

and are often considered to prefigure the current '' préfectures''. At the time of 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 ...

, there were thirty-six ''généralités''. Among the multiple divisions utilised for various purposes by the kings' administrators, ''généralités'' emerged gradually from the 14th to the 16th centuries. Initially fiscal, their role steadily increased to become by the late 17th century — under the authority of an ''

intendant An intendant (; pt, intendente ; es, intendente ) was, and sometimes still is, a public official, especially in France, Spain, Portugal, and Latin America. The intendancy system was a centralizing administrative system developed in France. In ...

'' (reporting to the

Controller-General of Finances The Controller-General or Comptroller-General of Finances (french: Contrôleur général des finances) was the name of the minister in charge of finances in France from 1661 to 1791. It replaced the former position of Superintendent of Finances (''S ...

) — the very framework of royal administration and centralisation.

History

Before the 14th century, oversight of the collection of royal taxes fell generally to the '' baillis'' and ''sénéchaux'' in their circumscriptions. Reforms in the 14th and 15th centuries saw France's royal financial administration run by two financial boards which worked in a collegial manner: the four ''généraux des finances'' (also called ''général conseiller'' or ''receveur général'' ) oversaw the collection of taxes (''

taille The ''taille'' () was a direct land tax on the French peasantry and non-nobles in ''Ancien Régime'' France. The tax was imposed on each household and was based on how much land it held, and was directly paid to the state. History Originally o ...

'', ''aides'', ''

gabelle The ''gabelle'' () was a very unpopular tax on salt in France that was established during the mid-14th century and lasted, with brief lapses and revisions, until 1946. The term ''gabelle'' is derived from the Italian ''gabella'' (a duty), itself ...

'', etc.) and the four ''trésoriers de France'' (treasurers) oversaw revenues from royal lands (the '' domaine royal''). Together they were often referred to as ''messieurs des finances''. The four members of each board were divided by geographical circumscriptions (although the term ''généralité'' is not found before the end of the 15th century); the areas were named Languedoïl (center and southwest of the country), Languedoc (

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 ...

Lyonnais The Lyonnais () is a historical province of France which owes its name to the city of Lyon. The geographical area known as the ''Lyonnais'' became part of the Kingdom of Burgundy after the division of the Carolingian Empire. The disintegratio ...

, Forez, Beaujolais), Outre-Seine-et-Yonne (

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, Champagne), and

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 ...

(the latter was created in 1449; the other three were created earlier), with the directors of the Languedoïl region typically having an honorific preeminence. By 1484, the number of ''généralités'' had increased to six. In the 16th century, the kings of France, in an effort to exert a more direct control over royal finances and to circumvent the double-board (accused of poor oversight), instituted numerous administrative reforms, including the restructuring of the financial administration and an increase in the number of ''généralités''. On December 7, 1542, by edict of

Francis I Francis I or Francis the First may refer to: * Francesco I Gonzaga (1366–1407) * Francis I, Duke of Brittany (1414–1450), reigned 1442–1450 * Francis I of France (1494–1547), King of France, reigned 1515–1547 * Francis I, Duke of Saxe-Lau ...

, France was divided into sixteen ''généralités''. The number increased to twenty-one at the end of the 16th century, and to thirty-six by the time of the French Revolution. The last two were created in 1784. The administration of the ''généralités'' of the early modern period went through a variety of reforms. In 1577 Henry III established five treasurers (''trésoriers généraux'') in each ''généralité'' who would form a bureau of finances. In the 17th century, oversight of the ''généralités'' was subsumed by the "

s of finance, justice and police", and the expression ''généralité'' and ''intendance'' became roughly synonymous.

List of généralités-intendants

References

* {{DEFAULTSORT:Generalite Taxation in France Subdivisions of France Economic history of the Ancien Régime * de:Historische Provinzen Frankreichs#Liste der Généralités

History

List of généralités-intendants

See also

References