1911 Encyclopædia Britannica/Levy

LEVY (Fr. levée, from lever, Lat. levare, to lift, raise), the raising of money by the collection of an assessment, &c., 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 levée en masse, levy in mass, is frequently used.