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Justice royale et contrebande au siècle des Lumières: La commission de Reims (1740-1789) by Sébastien Evrard, Roland Giroire

Justice royale et contrebande au siècle des Lumières: La commission de Reims (1740-1789)

by Sébastien Evrard , Roland Giroire
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Book cover type: Paperback
  • ISBN13: 9782336450575
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Editions L'Harmattan
  • Publisher Imprint: Editions L'Harmattan
  • Publication Date:
  • Pages: 254
  • Original Price: USD 32.32
  • Language: French
  • Edition: N/A
  • Item Weight: 354 grams
  • BISAC Subject(s): General

La contrebande appartient � l'imaginaire fiscal de tous les r�gimes politiques.
Elle s'inscrit comme une contradiction violente de l'�tat, car les contribuables refusent le syst�me qu'on cherche � leur imposer.
Au milieu du XVIIIe si�cle, la France de Louis XV traverse une crise fiscale grave, ce qui la conduit � augmenter sensiblement les taxes sur le tabac, le sel, les �toffes. L'accroissement du prix de vente qui en est l'effet produit des cons�quences n�fastes: �merge une criminalit� individuelle ou en bande organis�e, qui s'efforce d'acheter � vil prix pour esp�rer revendre ces produits en fraude. S'ensuivent des affrontements m�diatiques - dont l'affaire Mandrin est rest�e la plus c�l�bre - qui mettent aux prises forces du fisc et contrebandiers.
Est aussi �voqu�e la mise en cause des agents du fisc, consid�r�s � la fois comme malhonn�tes et incomp�tents. La monarchie r�agit par l'�mergence de juridictions de choc, appel�es d'exception et dont la commission de Reims est l'avatar le plus �tonnant. Cette commission existe entre 1740 et 1789; elle rend des milliers de d�cisions et juge pr�s de six mille personnes.
Cet ouvrage revient sur les raisons de sa cr�ation, de sa vie et de sa fin.

Evrard, Sébastien: - Docteur en droit de l'université de Paris-II (Panthéon-Assas), Sébastien Évrard enseigne le droit, l'histoire et l'économie à l'université de Lorraine. Ses thématiques intéressent l'histoire des institutions, ainsi que celles de l'édition et de la fiscalité.

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