Levy

6 1.

To raise, lift up; to create, erect, construct; to institute: as, to levy a fine.

See Fine, 1.

Levy war

To constitute levying war against the United States, there must be an assemblage of persons with force and arms to overthrow the government or resist the laws.''

See Wae; Treason. ■ See B. S. §§ 875, 4071-7,4, 4761-68; 1 Sup. E. S. p. 266; Weeks, Dep. §§ 13&-30; 1 Greenl. Ev. § 820. 2 See Mutual Benefit Life Ins. Co. v. Tisdale, 91 U. S. 243 (1876). ^F.: L. levantes et cubantes.

Eng. pronunciation, le'-vant; couch'-ant. ' [3 Bl. Com. 9; 1 B. & A. 711; 5 T. E. 48. "Bassv. State,.34 La. An. 494 (1882), BSrmud'ez, C. J. Contra, Ho Uingsworth v. Parish of Tensas, 17 F. E. 109 (1883). * F. lever: L. levare, to raise. ' United States v. Greathouse, 4 Saw. 465-66, 475-79 2. (1) To do the acts by which a sheriff sets apart and appropriates, for the purpose of satisfying the command of a writ of execution, a part or the whole of a defendant's property.! (3) The taking possession of property by an ofl Scer. 2 Generally, all that is required is that Qie property should be present before the officer, subject to his control, and that he openly state that he levies upon it by virtue of an execution. He must perform some act which not only indicates an intention to seize the property, but he must reduce the property to possession, or at least bring it within his immediate control. A "pen-and-ink" levy is not sudcient. He must do some act which, if not protected by the writ, would make him a trespasser.^ See Custody, Of law; Distress.

Equitable levy

Filing a creditor's bill and serving process creates a lien in equity upon the effects of the judgment debtor, aptly tei'med an " equitable levy." i 3. (1) To exact by authority of government: as, to levy a tax, or troops. (2) That which is called for or obtained by the requisition: as, a levy of men, a tax levy. " Levy " is synonymous with " collect " or *' raise " by execution. To " assess " a tax is to declare it payable.5 See Tax, 2.

Levy court

The body charged with the administration of the ministerial and iinancial duties of Washington county. District of Columbia, as to roads, bridges, the poor, taxes, etc. Its functions are those which in the States are performed by county commissioners, overseers of the poor, ooimty supervisors, and similar bodies with other designations.^