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If the profits of the merchant-importer or merchant-manufacturer were taxed, equality seemed to require that those of all the middle buyers, who intervened between either of them and the consumer, should likewise be taxed. The famous alcavala of Spain seems to have been established upon this principle.

Eight millions a year were estimated as the revenue from the eight kingdoms incorporated under the general name of Castile, while not more than six hundred thousand came from the three kingdoms which constituted Arragon. The chief sources of money receipts were a tax of ten per cent. upon sales, paid by the seller, called Alcavala, and the Almoxarifalgo or tariff upon both imports and exports.

Eight millions a year were estimated as the revenue from the eight kingdoms incorporated under the general name of Castile, while not more than six hundred thousand came from the three kingdoms which constituted Arragon. The chief sources of money receipts were a tax of ten per cent. upon sales, paid by the seller, called Alcavala, and the Almoxarifalgo or tariff upon both imports and exports.

Eight millions a year were estimated as the revenue from the eight kingdoms incorporated under the general name of Castile, while not more than six hundred thousand came from the three kingdoms which constituted Arragon. The chief sources of money receipts were a tax of ten per cent. upon sales, paid by the seller, called Alcavala, and the Almoxarifalgo or tariff upon both imports and exports.

Eight millions a year were estimated as the revenue from the eight kingdoms incorporated under the general name of Castile, while not more than six hundred thousand came from the three kingdoms which constituted Arragon. The chief sources of money receipts were a tax of ten per cent. upon sales, paid by the seller, called Alcavala, and the Almoxarifalgo or tariff upon both imports and exports.

The produce of every part of the country must be proportioned to the consumption of the neighbourhood. It is to the alcavala, accordingly, that Ustaritz imputes the ruin of the manufactures of Spain. He might have imputed to it, likewise, the declension of agriculture, it being imposed not only upon manufactures, but upon the rude produce of the land.

Next day the caravan itself came in, for we had lost time on the southern route; and the waggons, travelling by the Raton Pass, had made a good journey of it. We had no difficulty about their entrance into the country, with the proviso that we paid five hundred dollars of "Alcavala" tax upon each waggon. This was a greater extortion than usual; but the traders were compelled to accept the impost.