Obs. exc. dial. [? Corruption of LEVY, by association with prec.; but cf. OF. levaille tax; also It. livellare to levy (Florio, 1611).] = LEVY v.

1

1552.  T. Barnabe, in Ellis, Orig. Lett., Ser. II. II. 202. The chefe of the Frenche kinges revenewe is levelled uppon salte.

2

a. 1825.  Forby, Voc. E. Anglia, Level, to assess. Ex. ‘I will pay whatever you level upon me.’

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1886.  Elworthy, W. Som. Word-bk., s.v., Mr. Jones to shop ’ve a level’d a distress ’pon ’em vor the quarter’s rent.

4