Martin-Michel-Charles Gaudin, 1st Duc de Gaete (19 January 1756 – 5 November 1841) was a French statesman, Napoleon I Bonaparte's Minister of Finances from November 1799 to March 1814, including the Cent Jours following Napoleon's return from Elba.
Gaudin was born in Saint-Denis (Seine département) in 1756.
After Napoleon made him his Minister of Finance, where he held office until 1814, Gaudin organised the French direct contributions, reintroduced direct taxes ("droits réunis"), founded the Banque de France and the Cour des comptes, and set up the first cadaster, or record of land ownership as a basis of taxation. He was rewarded in 1809 with the duché grand-fief of Gaeta, in the then-French controlled kingdom of Naples; effectively, this was a life peerage, nominal but of high rank. During his Cent Jours return, Bonaparte reserved a seat for Gaudin in the planned imperial Chamber of Peers, but that never materialised.
After the Bourbon restoration, he was deputy for the Aisne département, sitting with the constitutional party.
In 1820 he became governor of the Banque de France.
He died in the Gennevilliers chateau, near Paris, in 1841. He left his Memoirs, Opinions and Writings.
- Jacques de Beaune, lord de Semblançay
- Philibert Babou
- Jean du Thiers, lord de Beauregard
- Claude d'Annebault
- André Guillart
- Jean d'Avançon
- Charles, Cardinal of Lorraine
- Artus de Cossé-Brissac and Louis d'Ongnyes, comte de Chaulnes
- René de Birague
- Pomponne de Bellièvre
- François d'O
- Maximilien de Béthune, duc de Sully
- Pierre Jeannin
- Henri de Schomberg, comte de Nanteuil
- Charles, marquis de La Vieuville
- Jean Bochart de Champigny and Michel de Marillac
- Antoine Coëffier de Ruzé, marquis d'Effiat
- Claude de Bullion and Claude Bouthillier
- Claude Bouthillier
- Nicolas de Bailleul and Claude de Mesmes, comte d'Avaux
- Michel Particelli d'Emery
- Armand-Charles de La Porte, maréchal-duc de La Meilleraye
- Michel Particelli d'Emery and Claude de Mesmes, comte d'Avaux
- René de Longueil, marquis de Maisons
- Charles, duc de La Vieuville
- Abel Servien and Nicolas Fouquet
- Nicolas Fouquet
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