In this essay, Necker (732-1804), financier and politician from Geneva, Minister of Finance of Louis XVI) justified his administration and policy in response to the attacks of Charles de Calonne (1734-1802, Minister and Controller General of Finance of Louis XVI between 1783 and 1787), his successor. It consists of letters between Calonne and Necker, a letter addressed to Louis XVI and a praise of the former minister.