levy

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• Origin of the word “levy”
• Definition of the verb “levy”
• Definition of the noun “levy”
• Prepositions used with “levy”
• Additional information

Origin of the word “levy”

Levy comes from the Old French word levee, the past participle of lever, meaning “to raise.”

Definition of the verb “levy”

The verb levy means “to impose (a tax or other economic charge)” or “to seize (property) to satisfy a judgement.”

• The Ontario Provincial Police is levying hefty fines on drivers who run red lights.
• Because they couldn’t pay their taxes, the government levied their bank accounts.

To a much lesser extent, the verb levy is also used to mean “to make or wage (war)” or “to enlist or conscript for military service.”

• Many times, the English levied war upon the French; and many times, too, the French levied war against the English.
• In the event of war, the State may levy troops by conscription.

Definition of the noun “levy”

The noun levy refers to a tax or other economic charge or the seizure of property to satisfy a judgment.

• The government agency imposed a levy on alcohol and tobacco retailers.
• The courts placed a levy on Johan’s boat, because the hadn’t made his child support payments.

To a much lesser extent, the noun levy can also refer to troops enrolled or the enrolment of recruits for military service.

• After enlisting in the army, the levies received training in military tactics, weapon handling and first aid.
• In Medieval times, England and Scotland used levies to increase the number of soldiers in their armies.

Prepositions used with “levy”

The word levy is most often used with the preposition on, particularly when it’s used in relation to a tax or other economic charge. However, it can also be used with the preposition against.

• The City levies property taxes on [or against] the assessed value of a dwelling.

The word levy can also be used with the preposition upon, particularly in a legal context.

• The Council shall impose a levy upon citizens who own taxable property.

Additional information

• levy (opens in new tab) (TERMIUM Plus^® record)
• levy en masse (opens in new tab) (TERMIUM Plus^® record)