Bertin: Contrôleur Général des Finances Under Louis XV

Henri Léonard Jean Baptiste Bertin (1720-1792) stands as a notable, though often overshadowed, figure in the financial history of pre-Revolutionary France. He served as Contrôleur Général des Finances, a role akin to a modern-day Minister of Finance, from 1759 to 1763 during a period of intense economic strain caused by the Seven Years’ War.

Bertin inherited a deeply indebted state. The war, fought across continents, had drained the French treasury. His appointment came at a critical juncture, succeeding Etienne de Silhouette, whose policies, including increased taxation and cuts in spending, had proven unpopular and ultimately unsustainable. Bertin faced the daunting task of restoring fiscal stability while simultaneously appeasing a populace weary of austerity.

One of Bertin’s primary goals was to diversify the French economy and lessen its reliance on agriculture. He understood that a more robust economy would naturally generate greater tax revenue. He encouraged the development of manufacturing, particularly in areas like textiles and porcelain. Recognizing the importance of infrastructure, he invested in improving roads and canals, facilitating trade and commerce within the country.

He also sought to liberalize internal trade by reducing or eliminating internal tariffs. These tariffs, while providing some revenue to specific regions, hampered the free flow of goods throughout France and stifled economic growth. This policy, however, met with resistance from entrenched local interests who benefited from the existing system.

Bertin’s tenure was marked by attempts at tax reform. He recognized the inequities inherent in the existing tax structure, which disproportionately burdened the peasantry while exempting the nobility and clergy. He proposed a land tax that would be applied equally to all landowners, regardless of their social status. This proposal, unsurprisingly, faced fierce opposition from the privileged classes, who fiercely defended their tax exemptions. The power of these vested interests ultimately prevented Bertin from implementing comprehensive tax reform.

Despite facing significant obstacles, Bertin achieved some successes. He managed to stabilize the currency and reduce the national debt, albeit modestly. He also fostered a greater understanding of the French economy through improved data collection and analysis. His work laid the groundwork for future economic reforms, even if he couldn’t fully realize them during his time in office.

While Bertin’s reforms were not revolutionary, his efforts to modernize the French economy and address its fiscal challenges were significant. He was a pragmatic reformer who understood the limitations of his position and the political realities he faced. Though he ultimately failed to achieve all of his goals, he left a lasting legacy as a capable and dedicated administrator during a turbulent period in French history. He later served in other ministerial positions, including as Secretary of State for Foreign Affairs, demonstrating his continued commitment to the service of the French crown. He remained a figure of respect even amidst the growing discontent that would eventually lead to the French Revolution, ultimately passing away before the most violent phases of the upheaval.