DESMARETS, NICOLAS, SIEUR DE MAILLEBOIS (1648 1721), French statesman, was born in Paris, Sept. 1 o, 1648. He was a nephew of J. B. Colbert, rose rapidly in the financial admin istration, and was disgraced after Colbert's death. In 1686 he was recalled, and during the next ten years presented to the controllers general a series of remarkable memoirs exposing the desperate eco nomic situation of France. He held office under Chamillart from 1699 onwards, and in 1708 succeeded him as controller-general. The situation was exceedingly grave. The ordinary revenues of the year 1708 amounted to 81,977,007 livres, of which livres had already been anticipated, and the expenses to meet were 200, 2 7 livres. In 1709 a famine reduced still more the tax returns. Emission of paper money, and an improved collection of taxes tided over the years of 17o9 and 171o. Then Desmarets de cided upon an income tax. His "tenth" was based on Vauban's plan ; but the privileged classes managed to avoid it. After the death of Louis XIV. Desmarets was dismissed by the regent and withdrew to his estates. He was certainly, after Colbert, the great est finance minister of Louis XIV.'s reign. See Forbonnais, Re cherches et considerations sur les finances de la France (2 vols. Basel, '758) ; Montyon, Particularites et observations sur les min istres des finances de la France (1812); De Boislisle, Correspon dance de controleurs-generaux des finances (3 vols. 1873-97); and the same author's "Desmarets et l'affaire des pieces de quatre sols" in the appendix to the seventh volume of his edition of the Memoires de Saint-Simon.