ALCAVALA (

See also:

• SPANISH

Spanish, from Arab. al-quabalah, "tax," quabala, " to receive "; cf. Fr.

See also:

• GABELLE (French, from the Med. Lat. gabulum, gablum, a tax, for the origin of which see GAVELKIND)

gabelle)  , a duty formerly charged in Spain and its colonies on all transfers of property, whether public or private . Originally imposed in 1341 by Alphonso XI. to secure freedom from the Moors, it was an ad valorem tax of 1o, increased afterwards to 14%, on the selling price of all commodities, whether raw or manufactured, chargeable as often as they were sold or exchanged . It subjected every farmer, manufacturer, merchant and shopkeeper to the continual visits and examination of the tax-gatherers, whose number was necessarily very great . This monstrous impost was permitted to ruin the industry and commerce of the greater part of the kingdom up to the time of the invasion of Napoleon . Catalonia and Aragon purchased from Philip V. an exemption from the alcavala, and, though still burdened with other heavy taxes, were in consequence in a comparatively flourishing state .