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430 the court of the Caliph. It is not known whether the curia survived; but the exceptor, who was now a tax-collector, survived, as did also the censor, who was a judge of first instance, while the count (conde) presided over the court of appeal. He still administered the code (Fuero Juzgo), while transgressions of the law of Islām came before the Muslim authorities. The Mozarabs lived in districts apart, and apparently there was no marked distinction between the Visigothic and Hispano-Roman elements. Except for brief periods of persecution, they were treated tolerantly.

Spain was at first a province of the Caliphate of Damascus with an emir at its head. 'Abd-ar-Raḥmān I put an end to this dependent position by breaking with the Caliphate of Bagdad, although it was not till 929 that the title of Caliph was assumed by 'Abd-ar-Raḥmān III. The Caliph was the supreme temporal and spiritual head. Sometimes he was elected by the nobles, but usually it was a hereditary office. The hierarchy consisted of the ḥājib or prime minister; of various wazīrs (viziers) or ministers, who were responsible for the various administrative departments, such as the Treasury and War Office, though they only communicated with the Caliph through the ḥājib; and of the kātibs or secretaries. The administrative offices together formed the diwan and there were as many offices as public services. The provinces, which were six in number apart from Cordova, were under a civil and military governor called a wālī. In some important cities there were also wālīs at the head of affairs, and on the frontier there was a military commander.

The Caliph administered justice in person; but as a rule this function was exercised by the cadis (ḳāḍī) (and in small villages by hākims). At their head stood the cadi of the cadis, who was established at Cordova. A special judge, the Ṣāḥib-ash-shurṭa or Ṣāḥib-al-madīna (zal-medina) heard criminal and police cases, under a procedure simpler than that of the cadi. The zabalaquen or ḥākim carried out the sentences of the cadi. The muḥtasib or almotacén regulated police, trade and markets, and intervened in questions of sales, gambling, weights, measures and public dress. Cordova had a special judge (Ṣāḥib-al-maẓālim), who was appointed by the Emir to hear complaints of breach of privilege or of offences committed by public officials; Ribera considers that the Justicia mayor de Aragon was set up in imitation of this functionary. The usual punishments were fines, scourging, mutilation and death: this last penalty applied to cases of blasphemy, heresy, and apostasy.

Besides the taxes on personal and real property (quit rents) paid by holders of khums (State-lands), there was the azzaque, a title of agriculture, industry and commerce, and also the customs, the head of which was called al-mushrif (almojarife). A census with statistics based on tribal organisation was drawn up for the assessment of taxation, but this method of organisation died out on the fall of the Arab aristocracy.