LEVY, NATHAN (1704–1753), colonial American merchant. Levy, who was born in New York City, moved to Philadelphia in 1738 where he established a business with his brother Isaac. Primarily distributors of dry goods, hardware, and general goods, the brothers also placed indentured servants with employers, and, to a limited extent, traded slaves. He and his brothers are the first known practicing Jews to settle in Philadelphia. In 1741 Nathan and Isaac Levy formed a partnership with David and Moses Franks, which entered the shipping business. As a founder of Philadelphia's Jewish community, he obtained land for its first Jewish cemetery in 1740.