Jacques Necker was born in Geneva on September 30, 1732. His life's path placed him in many important posts, the most prestigious being that of Finance Minister to Louis XVI. In the course of this employment, he attempted to reform France's fiscal system and tax collection procedures, undertakings which made him extremely unpopular with the nobility and the clergy. In February 1781, after three years as Finance Minister, he published his "Compte rendu au Roi" which enumerated his various achievements, his projects and the receipts and expenses of the Royal Treasury. Members of the nobility so disparaged this document, that the King, who came easily under their influence, decided to send Necker away. The years that ensued witnessed much corruption in the French Treasury. Ultimately, the only solution seemed to be to call back the reputedly honest Necker, an event which occurred in August 1788. He re-entered Paris to the joy of the Third Estate, the rights of whom he had so ardently defended. His popularity once again caused friction in the nobility, so on July 11th, 1789, he was again dismissed, one of the causes for the storming of the Bastille three days later.

The present jewel would have most likely been worn by one of Necker's partisans. Its octagonal form is typical of rings of the period. The engraving bears great similarities to an engraving on paper by Antoine Borel (1743-circa 1810) entitled "La Vertu Rcompens". It depicts a woman representing France who is holding the "Compte Rendu" standing in front of a pillar which bears Necker's name.