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1 : an act of levying: as
a : the imposition or collection of a tax
b : the seizure according to a writ of execution of real or personal property in a judgment debtor's possession to satisfy a judgment debt
2 : an amount levied
: tax [providing for a of 3% on income up to $10,000 "D. Q. Posin"]
1 : to impose or collect (as a tax or fine) with authority [allow it to stiffer penalties for some safety violations "National Law Journal"]
2 : to enforce or carry into effect (a writ of execution) compare attach, garnish
: to enforce a writ of execution or attachment
: to make a seizure of real or personal property in a judgment debtor's possession [they might as a last resort on his merchandise "J. J. White and R. S. Summers"]
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.