The comes sacrarum largitionum ("Count of the Sacred Largesses", in , "Count of the Sacred Treaures") was one of the senior fiscal officials of the late Roman Empire

Roman Empire

The Roman Empire was the post-Republican period of the ancient Roman civilization, characterised by an autocratic form of government and large territorial holdings in Europe and around the Mediterranean....

 and the early Byzantine Empire

Byzantine Empire

The Byzantine Empire was the Eastern Roman Empire during the periods of Late Antiquity and the Middle Ages, centred on the capital of Constantinople. Known simply as the Roman Empire or Romania to its inhabitants and neighbours, the Empire was the direct continuation of the Ancient Roman State...

.

Although it is first attested in 342/345, its creation must date to ca. 318, under Emperor Constantine the Great (r. 306–337). He was the successor of the Principate

Principate

The Principate is the first period of the Roman Empire, extending from the beginning of the reign of Caesar Augustus to the Crisis of the Third Century, after which it was replaced with the Dominate. The Principate is characterized by a concerted effort on the part of the Emperors to preserve the...

-era rationalis

Rationalis

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,...

, and supervised those financial sectors that were left outside the purview of the praetorian prefect

Praetorian prefect

Praetorian prefect was the title of a high office in the Roman Empire. Originating as the commander of the Praetorian Guard, the office gradually acquired extensive legal and administrative functions, with its holders becoming the Emperor's chief aides...

s: the taxation of senators, the chrysargyron

Chrysargyron

The collatio lustralis was a tax on "traders in the widest sense in the Roman Empire. It was instituted by Constantine, although there are some indications that such a tax existed during the reign of Caligula...

tax, customs duties, mines, mints and state-run mills and textile factories. Initially, the comes also controlled the emperor's private domains, but these passed under the control of the comes rerum privatarum by the end of the 4th century. He also exercised some judicial functions related to taxation.

The comes gradually declined in importance after the late 5th century, especially after Emperor Anastasius I

Anastasius I (emperor)

Anastasius I was Byzantine Emperor from 491 to 518. During his reign the Roman eastern frontier underwent extensive re-fortification, including the construction of Dara, a stronghold intended to counter the Persian fortress of Nisibis....

 (r. 491–518) abolished the hated chrysargyron. He remained however one of the main fiscal ministers, controlling an array of bureaus (scrinia) and with an extensive staff detached to the provinces. The last comes is mentioned under the Emperor Phocas

Phocas

Phocas was Byzantine Emperor from 602 to 610. He usurped the throne from the Emperor Maurice, and was himself overthrown by Heraclius after losing a civil war.-Origins:...

 (r. 602–610). He was succeeded by the sakellarios

Sakellarios

Sakellarios is an official entrusted with administrative and financial duties . The title was used in the Byzantine Empire with varying functions, and remains in use in the Eastern Orthodox Church....

and the logothetes tou genikou

Logothetes tou genikou

The logothetēs tou genikou , often called genikos logothetēs or simply ho genikos , and usually rendered in English as the General Logothete, was in charge of the "general financial ministry", the genikon [logothesion] of the middle Byzantine Empire.-History and functions:The genikon was...

, who remained the chief fiscal ministers in the middle Byzantine period (7th–11th centuries).