Pronunciation: [lˈɛvɪd əpˌɒn] (IPA) 
The phrase "levied upon" is pronounced /ˈlɛv.id əˈpɒn/. The first part of the word, "levied," is pronounced with the short e sound (ɛ) and the voiceless v (v̥) sound. The second part, "upon," is pronounced with the short u sound (ʌ) and a glottal stop (ʔ) before the final n sound. "Levied upon" is a common legal phrase, meaning that a tax or penalty has been imposed on a person or property.
"Levied upon" refers to the act of imposing or applying a charge, tax, or fine on an individual or entity by the legal authority, typically as a means of collecting payment or satisfying a debt. When a certain charge or fine is levied upon someone or something, it means that the government, court, or other officials have established and enforced a financial obligation or penalty upon them.
For example, if a person fails to pay their taxes, the tax authority may issue a notice stating that a penalty is being levied upon them. This means that a specific amount of money is being charged on top of the original tax amount as a punishment for non-payment. Similarly, levies can also be imposed on properties and assets as a means of debt recovery. In such cases, if an individual fails to meet their financial obligations, a court can authorize the seizure and sale of their property or assets to recover the owed amount.
The term "levied upon" is commonly used in legal, financial, and governmental contexts as a way to indicate the imposition of charges or penalties on individuals or entities. Overall, it signifies the authoritative action of collecting payment or satisfying a debt by applying a financial burden upon the subject.
The term "levied upon" is a phrase composed of two separate words - "levied" and "upon", each with its own etymology.
1. "Levied":
The word "levy" originates from the Middle English word "levien", which can be traced back to the Old French verb "lever". The Old French term derived from the Latin word "levare", meaning "to lift" or "to raise". In the context of taxes or charges, the term "levy" refers to the act of imposing or collecting such payments on individuals or property by legal authority.
2. "Upon":
The word "upon" emerged from the Middle English preposition "upon", which developed from the Old English term "uppan", meaning "on, upon, up".
