In a heavy bottomed sauce pan, dissolve the Cream of Tartar in the water.
Add the Sugar to middle of the pan and turn heat on medium-low. DO NOT STIR! Let the sugar dissolve and come to a simmer. Cook on medium-low heat until the sugar has dissolved into the water completely, and begins to simmer.
Once sugar is dissolved and mixture is simmering, turn the heat to high and allow to cook for about 5 full minutes, until the cooked sugar goes from clear to light golden brown. During this process, it should be boiling; this will help cook out the water.
When it starts to turn a light golden brown, immediately lower the heat to medium-low and keep cooking until it turns a golden brown. Once the edges begin turning golden, you can give it a gentle stir.
Continue to watch and occasionally stir gently until the mixture is a deep amber color.
Remove from heat and pour into bottom of 8" cake pan. Swirly the caramel mixture around so the bottom is evenly coated. Be careful - caramel is extremely hot and will stick and burn.
Once caramel has evenly coated the bottom of the pan, sprinkle 1/4 tsp Cinnamon, Nutmeg, and Allspice on top of the Caramel.
Set Aside.