A rationalis was a high-ranking fiscal officer in the Roman Empire.[1] Until replaced by the comes sacrarum largitionum by Emperor Constantine in the early 4th century, the rationalis summarum – comparable to a modern-day finance minister – was one of two state officials who had authority over the imperial treasury, the other one being the rationalis rei privatae (manager of imperial estates and city properties).[1][2] Examples for tasks that were performed by a rationalis are "the collection of all normal taxes and duties, the control of currency and the administration of mines and mints".[1]
Each province also had various classes of rationales,[3] and Emperor Diocletian's administrative reforms had mirrored the dual structure on the diocesis–level, instituting the local positions rationalis summarum and magister rei privatae above the procuratores.[2] The former continued to exist after the reforms, one example are the comes et rationalis summarum Aegypti.[3][a] In the 6th century, the post was increasingly rendered into its Greek equivalent, logothete, which later was given to the senior fiscal secretaries of the middle Byzantine Empire (7th–12th centuries).[5]
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