lev·y (lµv"¶) v. lev·ied, lev·y·ing, lev·ies. --tr. 1. To impose or collect (a tax, for example). 2. To draft into military service. 3. To declare and wage (a war). --intr. 1. To confiscate property, especially in accordance with a legal judgment. --lev·y n., pl. lev·ies. 1. The act or process of levying. 2. Money, property, or troops levied. --lev"i·er n.

lev·ee1 (lµv"¶) n. 1. An embankment raised to prevent a river from overflowing. 2. A small ridge or raised area bordering an irrigated field. 3. A landing place on a river; a pier. --lev·ee tr.v. lev·eed, lev·ee·ing, lev·ees. To provide with a levee.