Duhaime's Law Dictionary

Levy Definition:

A seizure of specified property for the purposes of conversion into money.

Related Terms: Tax

Stroud's 1890 Judicial Dictionary defined levy as:

"... to seize the goods and turn them into money...."

Williams used the words "to collect or exact; as to levy money" to describe levy.

In RS Corson Company v Hartman, Justice Given of the Supreme Court of Appeals of West Virginia adopted these words:

"The word levy ... has been judicially defined. By levying an execution is meant the setting aside of specific property from the general property of the debtor, placing the same in the custody of the law until it can be sold and applied to the payment of the execution."


  • RS Corson Company v Hartman,  111 SE (2d) 346 (1959)
  • Stroud, F., The Judicial Dictionary of Words and Phrases Judicially Interpreted (London: Sweet & Maxwell, 1890), page 433
  • Williams, Thomas Walter, A Compendious and Comprehensive Law Dictionary (London: Gale & Fenner, 1816).

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