be imposed, and also the ascertainment of the amount necessary or desirable to be raised, the amount or rate to be imposed, and the subjects or persons to contribute to the tax. The obligation resulting from a “levy” in this sense falls upon the collective body of taxpayers or the community, not (as yet) upon individuals. But in another sense, it means the imposition of the tax directly upon the person or property involved (probably by analogy to the “levy” of an execution or other writ), and includes the assessment of persons or property, the entering of their seve dues on the tax boo a the ee State