Obs. exc. dial. [? Corruption of LEVY, by association with prec.; but cf. OF. levaille tax; also It. livellare to levy (Florio, 1611).] = LEVY v.
1552. T. Barnabe, in Ellis, Orig. Lett., Ser. II. II. 202. The chefe of the Frenche kinges revenewe is levelled uppon salte.
a. 1825. Forby, Voc. E. Anglia, Level, to assess. Ex. I will pay whatever you level upon me.
1886. Elworthy, W. Som. Word-bk., s.v., Mr. Jones to shop ve a leveld a distress pon em vor the quarters rent.