ALCAVALA, arka-vIVIA, or ALCABALA I Sp. from Ar. al, the + gabiilah, duty, tax). A duty formerly charged in Spain and her colonies on transfers of property, whether public or pri vate. It was probably instituted in 1341 by Al fonso Xl., beginning with 5 per cent., and by the seventeenth century had increased to 14 per cent. of the selling price of all commodities, raw or manufactured, charged as often as they were sold or exchanged. This impost was enforced, despite its ill effect on the commerce of the kingdom, down to the invasion of Napoleon, and indeed, in a modified form, has been continued to the present day. Catalonia and Aragon purchased from Philip V. exemption from the tax, and, though still burdened heavily, were in a flourish ing state in comparison with districts covered by the alcavala.
ALCAZAR, :11-kiVz5r; Sp. pron. al-kinhar (Sp. from Ar. al, the + kasr, palace, castle).
The name given in Spain to the large palaces built by the Moors, especially royal palaces, or those of great emirs. They are often even more in the nature of strongholds than the Florentine pal aces, being built around one or more large colon naded courts, with towers at the angles, heavy high walls, and a single double gateway. Several still exist in the large Spanish cities, dating from Moorish times, as at Malaga, Seville, Toledo. and Segovia. The aleazar differs from the real fortress palace or acropolis fort, called "karat" (such as the Alhambra), in being within, instead of outside, the city streets. The term would apply, however, to any palace throughout Mohammedan countries. The best preserved imitation in Chris tian art of this type is the princely palace at Ravello, near Naples, built under the influence of Mohammedan art.