“…It is perhaps worth noting in this context the very major role played in the collection of taxes by the Coptic or Miaphysite Church in the years following the Arab conquest (Frantz‐Murphy 2007, 103). It is possible that the Church picked up much of the administrative slack left behind by the disappearance of the magnate great estates, by whom so much fiscal responsibility had been appropriated in the late Roman period (Banaji 2007; Sarris 2006b, 149–76). Significantly, Egypt can be seen to have conformed to the situation prevalent until the end of the eighth century in many of the other territories conquered by the Arabs, with taxes being collected in a traditional manner by members of the established indigenous or local elites, but with those taxes then finding their way into the tribute‐hungry hands of an Arab military supra‐elite concentrated in centres of power such as Fustat or Damascus, rather than ending up in the coffers of the Praetorian Prefecture in Constantinople (see, for example, Hoyland 2006 and Robinson 2000).…”