Spheres of competence of the section des finances of the Conseil d'Etat from 1800 to 1814

Between 1800 and 1815, the scope of a section was defined in relation to the matters and the legislative texts put to it by the ministries. The inventory of printed documents of the Conseil d'Etat gives an idea of the principal questions that were submitted to it, in the absence of the agendas and minutes of its meetings which were destroyed in 1871.

Between 1800 and 1815, most of the draft legislation involved the administration of various taxes and duties. It was at this time that the methods of collecting direct and indirect taxes were put in place. The role of the section des finances was central to the overall organisation of taxation, in particular through its regulation of problems of abuse and embezzlement.

All the efforts of the section des finances and the ministry went into paying off the public debt and the regular collection of taxes. The range of subjects dealt with by the section des finances between 1800 and 1815, according to the inventory of printed documents of the Conseil d'Etat, is as follows:

1. Miscellaneous taxes and duties
Management of direct and indirect taxes
Definition of taxes year by year
Administration of land tax; administration of personal taxes, and tax on rental income and luxury articles
Administration of combined duties on gold and silver, playing cards, public vehicles, inland navigation, use of rivers, tobacco, salt, duties on wines, ciders and perries, beers, manufacturing duties
Management of duties on seeds, trading dues Collection of death duties Customs duties Postal charges for letters and parcels
City tolls and charity dues
Ground rents
Lottery

2. Paying off of the public debt and mortgages

3. Management of national property
Deductions from purchasers of national property and sale of national estates
Debts of émigrés and management of the property confiscated as a result of emigration

4. Pensions and annuities
Annuities and pensions (payment and settlement of conflicts)
Deductions from the salaries of state employees (organisation of retirement pensions, etc...)
Tontines

5. Administrative organisation
Organisation of the tax department
Creation of the Cour des Comptes (audit office)
Setting up of national and local accounts departments
Administration of forestry and planting along highways
Administration of the saltworks of the East and of salterns
Abuses in bureaux de change Government buildings and land (transfers)
Passports and gun licences
Budget of the Imprimerie Nationale (national printing office)

6. Currency
Monetary reform Creation of the Banque de France
Grades of precious metals

 Composition of the section des finances from 1800 to 1813. (1)

Year		Number members	President	Conseillers d'Etat	Maîtres des requêtes	Auditeurs
1800 1801		6	Defermon	Barbé-Marbois Devaisne Duchâtel Dufresne Régnier
1801 1802		5	Defermon	Bérenger Devaisnes Duchâtel Régnier
1802 1803		8	Defermon	Bérenger Boulay de la Meurthe Collin Dauchy Devaisnes Duchâtel Jolivet
1803 1804		11	Defermon	Bérenger Boulay de la Meurthe Collin Dauchy Dubois des Vosges Duchâtel Jolivet		Lecouteulx, Félix Leblanc Pommard
1805		12	Defermon	Bérenger Boulay de la Meurthe Collin Dauchy Duchâtel Jolivet Mollien		Godard de Plancy Leblanc Pommard Lecouteulx, Félix Perregaux
1806		15	Defermon	Bérenger Bergon Boulay de la Meurthe Collin Duchâtel Jaubert Jolivet		Anisson Duperron Lepelletier d'Aunay Maurice Perregaux Taboureau Vincent Marniola Wischer de Celles
1807		14	Defermon	Bérenger Bergon Boulay de la Meurthe Collin Duchâtel Jaubert Jolivet		Anisson Duperron Lepelletier d'Aunay Maurice Perregaux Taboureau Vincent Marniola
1808		14	Defermon	Bérenger Bergon Boulay de la Meurthe Collin Duchâtel Jaubert		Anisson Duperron Bouvier du Molart Lecouteulx, Félix Lepelletier d'Aunay Perregaux Taboureau Vincent Marniola
1809		27	Defermon	Bérenger Bergon Boulay de la Meurthe Collin de Sussy Duchâtel Français de Nantes Giunti Jaubert		Amyot Anisson Duperron Caron de Saint Thomas Cochelet Delaage Dutilleul Duval Fargues Finot Lecouteulx, Félix Pépin de Belle Isle Perregaux Saint Didier Taboureau
1810		20	Defermon	Boulay de la Meurthe Giunti Jaubert Jolivet	Fréville Labouillerie Louis Taillepied de Bondy	Amyot Delaage Dutilleul Duval Finot Guasco de Castelletto Lecouteulx Canteleu Perregaux Saint Didier Taboureau Taparelli de Zey
1811		16	Defermon	Appélius Giunti Jaubert Jolivet Le Camus de Neville	Bruyn Labouillerie	Amyot Balbe Berthe Crillon Cochelet Delahante Gasson Lecouteulx Canteleu Perregaux Saint Didier
1812		17	Defermon	Appélius Giunti Jaubert Jolivet	Belleville Bruyn Labouillerie Pelet de la Lozère	Amyot Cochelet Delage Delahante Gasson Lecouteulx Canteleu Perregaux Saint Didier
1813		17	Defermon	Appélius Giunti Jaubert Jolivet Louis	Belleville Bruyn Labouillerie Pelet fils	Amyot Cochelet Delage Delahante Lecouteulx Canteleu Perregaux Saint Didier