Alright kiddo, a capital levy is like when you have a piggy bank that you put your money in. When you need money for something really important, you might have to take some money out of that piggy bank.
The government sometimes needs money for really important things too, like building roads, schools, and hospitals. When they don't have enough money, they might ask people to give some of their money to help out. This is called a capital levy.
It's kind of like when your teacher asks everyone to bring in a few dollars for a field trip so that everyone can have a fun day. But instead of just going on a field trip, the government uses the money to make big improvements for everyone, like fixing roads or building new schools.
Now, some people might not be too happy about giving away their money, but the government promises to use it for really important things that will make everyone's lives better. And just like how you might be super happy to show off that new toy you got with your piggy bank money, people can feel proud that they helped make their community even better!