Yoram Tsafrir has attempted to place the Acra underneath the southeastern corner of the Temple Mount enclosure. Tsafrir points to a straight vertical seam in the enclosure's eastern masonry wall as evidence of different periods of construction. North of the seam is an early section of the wall built of large ashlar blocks. These blocks have faces with drafted margins around a prominent boss and are laid in homogeneous header and stretcher courses, one above the other. This style of construction is Hellenistic and distinct from the Herodian construction apparent south of the seam. Although the exact dating of this construction in uncertain, Tsafrir believes it is a remnant of the Acra's foundations which were later incorporated into Herod the Great's extension of the Temple platform. As further proof, Tzafrir also points to significant similarity between construction methods evident north of the seam, including the use of trapezoid shaped stones, with the methods employed in the Seleucid city of Perga in Asia Minor. 1 Macabees 1:30 attributes construction of the Acra to Apollonius, Antiochus III's "chief collector" (Hebrew: שר-המיסים, Sar Hamissim), which appears to be an ancient mistranslation or his original title as chief (Hebrew: שר, Sar) of the Mysians, a people of Asia Minor.
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