vt.　征收（税收等）demand and collect officially

　～ a tax　征税
　～ a tax against〔on〕　对…征税
　～ taxes for　为…而征税

　The judge levied a ten thousand dollars fine against the factory for its polluting the river.　法官因该厂污染河流，处以罚款一万美元。
　The nation levied all able-bodied men for the war.　国家征集所有壮年男子参战。

 ♣ levy on　(v.+prep.)
1. 向某人征收（税款等）demand and collect (sth such as a tax) from (sb)
　They levy a tax on him.　他们向他征税。
　Taxes should be levied more on the rich than on the poor.　向富人征收的税应该比穷人的多。
2. 〈正〉依法扣押（物品等）take (sth such as goods) by law in payment of a debt
　The court may have to levy on your property to pay your debts.　法庭可能会扣押你的财产，用以抵债。

C 征收；征税an official demand and collection, especially of a tax

　authorize a ～ on　批准对…征税
　impose〔make〕 a ～　征税
　capital〔tax〕～　资本税〔税款〕
　import -vies　进口税
　～ in kind　征用实物
　a ～ of 5% on a commodity　对一种商品征收的5%的税款
　the ～ of militia　征集民兵
　a ～ on　对…征税

　A direct food levy was imposed by the local government.　地方政府征收了食品税。

　［同义词］ v. collect n. collection