The Court of Aids, or Cours des aides, was one of the sovereign courts in Ancien Régime France, primarily concerned with customs. It exercised some control over certain aids and octroi duties, which were regarded as of a different nature from the taille, the gabelle, and the general imposts of the kingdom.[1] This court sat in the Palais-Vieux, of which a monumental door can still be seen in the Rue du Temple. It was set up to judge appeal-cases on of extraordinary (ie fiscal) and ordinary (ie "domaniale") financial matters relating to the chambre du Trésor (treasury).
Malesherbes was the first President of the Court of Aids.[2]