LEVY (Fr. levee, from lever, Lat. levare, to lift, raise), the raising of money by the collection of an assessment, etc., a tax or compulsory contribution; also the collection of a body of men for military or other purposes. When all the able-bodied men of a nation are enrolled for service, the French term levee en masse, levy in mass, is frequently used.
Note - this article incorporates content from Encyclopaedia Britannica, Eleventh Edition, (1910-1911)