The third commission (1473) was under the auspices of Monseigneur Coutault, master of accounts at Dijon.  He carried with him the report of his predecessors and made his additions thereto.

Charles’s directions to Poinsot and Pellet (June 13, 1471) were vague and general.  They were “to see the conduct of his affairs” (voir la conduite de ses affaires).  The important point was to find out how much revenue could be obtained.  As the duke’s plan of expansion grew larger he had need of all his resources.

The reports were eminently discouraging.  Outlay was needed everywhere—­income was small.  As the chances of peculation diminished, the castellans deserted their posts and left the castles to decay.  The Burgundian commission of 1471 found the difficulties of their exploration increased by two items.  Charles had not advanced an allowance for their expenses and they were anxious to be back at Vesoul by Michaelmas, the date of the change in municipal offices and of appropriations for the year.  It was in hopes of receiving advance moneys that they delayed in starting, but the approaching election and coming winter finally decided them to set out, pay their own expenses, and complete the business as rapidly as they could in a fortnight.

The summary of this report of 1471 was that there was little present prospect that Charles would be able to reimburse himself for his necessary expenses.  An undue portion of authority and of revenue was legally lodged in alien hands.  Charles was possessed of germs of rights rather than of actual rights.  The earlier creditors of Austria held all the best mortgages with their attendant emoluments.  The immediate profits accruing to the Duke of Burgundy fell far short of the minimum necessary to disburse to keep his government, his strongholds, his highways in repair.  Very disturbed were the good treasurer of Vesoul and the procureur-general of Amont at this state of affairs, and distressed at the prospect of the ampler receipts from Burgundy being required to relieve the pressing necessities of the poor territories de par de la.

To avoid this contingency, the commissioners recommended the duke to redeem all the existing mortgages great and small.  It would cost 140,000 florins, but the revenue would at once increase with the new security which would immediately follow under firm Burgundian rule.  Sole master, Charles could then enforce obedience from nobles and cities and better conditions would be inaugurated.

Evidently this rational advice was not taken, for it is repeated by Coutault in 1473.  Redemption of the mortgages, “if your affairs can afford it,” is the counsel given by the chamber of accounts at Dijon, though this sage board adds that they were well aware that in the previous month Monseigneur could not put his hands on a hundred florins to redeem one wretched little gagerie. The native coffers of the region did not suffice to settle the salaries of the officers in charge.