French statesman, born at Paris, of Norman descent; early embraced the doctrines of the philosophe party, and held for 13 years the post of intendant of Limoges, the affairs of which he administered with ability, and was in 1774 called by Louis XVI. to the management of the national finances, which he proceeded to do on economical principles, but in all his efforts was thwarted by the privileged classes, and in some 20 months was compelled to resign and leave the matter to the fates, he himself retiring into private life (1727-1781).