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The rationalis was the Roman Empire's chief financial minister prior to the reforms of Emperor Diocletian and the Late Empire. Among the tasks of the rationalis were the collection of all normal taxes payable in coin and duties, the control of the currency, and the administration of mines, mints, imperial arsenals and worked closely with the magister rei privatae (manager of imperial estates and city properties) until about 350, when the res privata gained autonomy. After the reforms of Diocletian and Constantine the Great, the rationalis was succeeded by the comes sacrarum largitionum. As a comes ("count"), he was a member of the imperial consistory.

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