Definition of Levy

A levy is a fine or tax.

The word "levy" is both a noun and verb with several distinct meanings. It has been used for hundreds of years but today is mostly used in the fields of government and law.

Etymology

The English word "levy" first appeared in 1227, derived from Anglo-French and Old French.

Evolution

"Levy" was first used in England to refer to any "act of raising or collecting." By the 15th century, the term had evolved and become specialized to refer to "raising or collecting" only certain items or people.

Specialized Use--Taxes

By 1427, the first specialized use of "levy" referred to the collection of taxes. This use remains today. The term is also used today in the phrase "levy of execution," the act of the government's seizing and selling of property.

Specialized Use--Enlistment

Soldiers possibly levied into the military.

By 1500, the second specialized definition of "levy" came to refer to raising any army. The term is still used today to mean enlistment in the military. It also refers to the soldiers who have been enlisted.

Expert Insight

"Levy," which may seem a bit archaic in everyday usage, is still actively used in the legal field, both in references to levying taxes and levies of execution.

References

• Etymology Dictionary
• Find Law Dictionary
• "Black's Law Dictionary"; Bryan A. Gardner, Ed.; 1999