levy vs distrain

levy is a noun but distrain is not a noun.

Word	Noun	Adjective	Verb	Adverb
levy	Yes	No	Yes	No
distrain	No	No	Yes	No

As verbs, distrain is a hyponym of levy; that is, distrain is a word with a more specific, narrower meaning than levy:

Other hyponyms of levy include toll, tithe, reimpose, lay, fine, mulct, tax.

levy (noun)	distrain (noun)
the act of drafting into military service
a charge imposed and collected

levy (verb)	distrain (verb)
cause to assemble or enlist in military	confiscate by distress
impose and collect	levy a distress on
	legally take something in place of a debt payment