Taxing 1: If At First You Don't Succeed...

Bash through the first two columns. Send two athletes over the third column. With one of the non-athletes, mine through the third column, taking care not to destroy the stairs in the process. The first of the two athletes should build over the gap in the middle of the floor, while the second should block when it is at the bottom of the staircase leading away from the third column. The builder should also build over the hole in the staircase leading to the exit. Bomb the blocker.

Taxing 2: Watch Out, There's Traps About

Send a floater from the left entrance off the left edge of the platform, and then block off both ends of both platforms. Bash through the obstacle that is below and to the left of the entrance on the left. Build over the trap and up to the exit. Use a combination of bashing, mining, and digging to free the other lemmings, making sure they don't fall to their deaths. Depending on how the lemmings get to the bottom, they may need to bash through other objects in the way of the exit.

Taxing 3: Heaven Can Wait (We Hope!!!)

The first lemming should build to the exit. Turn the second lemming into a digger, and just as it reaches the bottom of the platform, turn the digger into a basher. After he comes near the right end of the platform, turn him into a builder to stop his bashing. (If you started bashing too early, the lemming will build out of the pit it created.) Once the builder gets near the exit, one of the lemmings in the pit should build to the right. After a few attempts at building from the same point, the lemmings will walk through the ceiling overhead to the exit.

Taxing 4: Lend a Helping Hand...

Place a blocker on the right, next to the chain. From the right chamber, turn a lemming into a miner and then a basher as he is heading to the left. Once the basher is under the left chamber, turn him into a builder. Send a miner from the left chamber to the right in order to meet with the tunnel between the two chambers. Zig-zag with builders up through the space on the left of the screen. Build over the small ledge to the exit. If any of the lemmings is punctured by one of the traps, use blockers to prevent other lemmings from being killed. If any lemmings get stuck between a blocker and the wall, turn one of them into a digger to free them.

Taxing 5: The Prison!

Send a scout to the right. Build to the right, starting from the far right edge of the platform. Once the builder hits the wall and turns to the left, start building again. Turn him into a blocker as soon as he is standing next to the exit. (Interrupt his building if necessary.) Free the blocker holding the other lemmings back. Then build to the right from where the blocker stands on the stairs. Bash through the thin columns, and place another blocker somewhere on the steel, sending a scout to build to the right. The scout should bash through the thin columns near the exit. Remove the blocker that is on the steel. (In case the scout died before bashing through all of the columns, simply use one of the other lemmings to bash through once the blocker has been bombed.)

Taxing 6: Compression Method 1

The lemmings from the far left entrance should eventually turn to the left, fall down a bit, and continue walking along a ledge. Somewhere along the ledge, turn a lemming into a blocker. Use a lemming from the far left entrance that is heading to the right to bash through the three columns separating the lemmings from the other entrances. Once all of the lemmings have clustered together next to the blocker, bomb the blocker. Only a few of the lemmings will be lost to the compressors as they near the exit.

Taxing 7: Every Lemming for Himself!

After the first few lemmings have climbed over the mountain next to the exit, send a scout to the right (with the blocker to the right of the mountain). Turn the scout into an athlete, and he will climb over the one-way obstacle. Once he comes near the bump on the far right side of the platform, turn him into a builder. The lemming should stop building and turn around once he hits the bump. Then, build over each of the gaps in the way of the exit. Free the blocker and increase the release rate to 99 when the builder is somewhere above the second gap.

Taxing 8: The Art Gallery

Bash through the column above the first ball, and then build towards the column from the left so that only the basher can get through the hole he created. You will probably have to use more than one builder to seal off the exit. The scout should bash through each of the balls and then build up to exit, stopping on the ice crystals along the way. Bash through either the stairs that lean against the first column or through the column itself to let the other lemmings reach the exit.

Taxing 9: Perseverence

Turn the first lemming into a digger. The second lemming will continue walking to the right; turn it into a builder. Before it falls, turn it into a floater. He will hit eventually hit a wall and turn towards the exit. Then, once the digger has dug through one and a half of the blocks, turn it into a builder to stop his digging, and then send a miner to the left. All of the lemmings should walk safely to the exit.

Taxing 10: Izzie Wizzie Lemmings Get Busy

From the first platform, build left to right out of the pit. Before the builder is finished, put a blocker somewhere on the staircase. The other three lemmings should be trapped between the blocker and the wall on the left. The scout should then build to the right out of the second pit, and up to the third platform. Build out of the third pit, and then mine to the right through the right section of the third platform, starting from the far left of the section. Build out of the fourth pit and to the exit. One of the other lemmings should bash or mine under the blocker, and the blocker should return to normal. Build over the hole in the stairs. (You can turn a basher into a builder to stop him if he starts bashing in the wrong direction by accident.)

Taxing 11: The Ascending Pillar Scenario

As soon as the first lemming enters, turn him into a digger. The others should be trapped in the pit that the digger has created. Once the pit is deep enough, turn the digger into a builder to stop him. Turn one of the lemmings heading to the left into a climber. Once he has climbed out of the pit, build to the left over each of the pillars. (Do not try to touch the pillars, since the builder may turn back to the right.) When the builder reaches the last of the pillars, alternate digging and mining to give the other lemmings a safe fall to the exit. Mine to the left out of the pillar, and then build to the exit. Build out of the pit to the left.

Taxing 12: Livin' on the Edge

Send a scout building to the right, and block off the left end of the platform. Bash through the wall that the builder hits. Build out of the hole in the wall to the right, starting from the far right edge of the hole. Build up to each of the pillars, trying to start as close to the right edge as possible. Once there is a path to the exit, remove the blocker on the right.

Taxing 13: Upsidedown World

Block off the right edge of the platform. Send a climber over the one-way obstacle, and once he is on the left end of the log bridge, turn him into a builder. He should stop building almost immediately and turn back to the right. Bash through the one-way obstacle. Then to the left through the next obstacle. Turn the miner into a basher where it will clear a path slightly under the trap on the ground above. The basher should stop once it comes near the one-way obstacle next to the exit. Let the climber go over this obstacle, and turn it into a builder so that it hits one of the trees on the ground and turns back to the right. Mine and then bash through the very bottom of the one-way obstacle to create a path to the exit. If needed, mine at far right of the one-way obstacle.

Taxing 14: Hunt the Nessy...

Send a scout to the right to build over each of the gaps, landing on the various objects along the way. Block to the left of the entrance. Once the scout reaches the neck of the monster, bash through, then dig for a while, mine out to the right, and continue building to the exit. Build over the well near the exit, and then bomb the blocker on the right.

Taxing 15: What an AWESOME Level

Send a scout to the right and block to the left of the entrance. Bash through the head, and build as soon as there is an opening, before the scout stops bashing. He should turn to the left, but once he turns back to the right, continue building out of the head. After falling off the first platform, build next to a bump that prevents the scout from continuing to the right. Mine through the second ledge. From the far right of the pit, start building to the left end of the pit, and then build to the right. Bash through the hump, starting where the stairs hit it, and then build to the exit. Free the other lemmings when there is just more than a minute left to finish the level.

Taxing 16: Mary Poppins Land

Send two scouts to the right, making both of them floaters. Once the second scout is near the top of the slanted side of the first obstacle, turn him into a builder. He will turn around immediately, and once he is halfway down the obstacle, build to the left. The other scout should be turned into a blocker when it is on the large steel block to the right of the fire pit. Once the first scout has finished building, hitting a wall on its left, it will turn to the right, hit the blocker, and turn back to the left. Start building as soon as he turns to the left, and do not stop until he hits the wall on the obstacle. Free both blockers just before the builder has finished his stairs.

Taxing 17: X Marks the Spot

Set the second and third lemmings to explode when they enter. The first lemming should build over the pit of first from both the left and the right and then build to the left over the pit made by the bombers. Bash several times through the left until there is no floor below. Build to the wall to the left and bash through. Build back to the right so the scout can follow his path back to the entrance. Mine to the right just as he approaches the pit created by the bombers. Finally, bash to the left through the last wall blocking the exit.

Taxing 18: Tribute to M.C. Escher

Zig-zag with stairs up to the one-way obstacle, starting from the left. When the first few lemmings are on the third step of the obstacle (the last stair heading up), turn them into bombers. They will explode along the far right edge of the obstacle, making the fall safe for others.

Taxing 19: Bamboozal

Set the first and third lemmings to explode when they are halfway over the fire pit in the chamber on the far left of the second level. When another lemming is heading to the right on the third level, and just to the right of a vertical line separating two chambers below, turn him and the next lemming into bombers. Bomb another lemming on the next-to-last level when it is heading to the right over another vertical line below.

Taxing 20: Walk the Web Rope

Block off the left end of the strand where the lemmings fall. Build next to the first two vertical strands on the right (to get higher up), and then bash through the strands on the first web as needed. Build to the first strand of the second web, and then bash as needed. In all cases, build as carefully as possible, so that you do not bash through the bottom of a strand and send all of the lemmings to their deaths.

Taxing 21: Feel the Heat!

Send a climber over the wall to the right. Once he reaches the far right edge of the wall, turn him into a builder. As soon as the stairs are halfway above the exit, turn the builder into a basher to stop his building. Send an athlete over the same wall, and turn him into a digger. After he digs for a short while, turn him into a builder, and he should turn to the left. Mine, and then bash, to give the other lemmings a path to the exit.

Taxing 22: Come On Over to My Place

Turn the first two lemmings into floaters. The first one should block just as it is near the exit. The other should start building to the left when it is on the line between the second and third blocks in the floor (counting from the left). Continue building until the other lemmings can fall safely to the bottom of the screen. One lemming should build over the blocker, while the lemming that originally floated to the bottom should build over the left edge of the floor, into the pillar. More than one lemming can build to the pillar in order to prevent deaths.

Taxing 23: King of the Castle

This follows the same plan as Tricky 8, although with no blocker to hold other lemmings back. Have several lemmings build at the same time to prevent them from dying. Exact placement of the builders will change depending on where they are needed most. Be prepared to give up 4 lemmings, keeping track of how many have died, since there are not many extra spare builders. (The exact solution is impossible to explain, so you may not be able to get through this level. The access code for #24 is "ILGLGKNEHO.")

Taxing 24: Take a Running Jump

Use four or five builders to get over the first gap and to keep the lemmings from falling to their deaths. After ten or so lemmings have been released, raise the release rate to 99. Once the first lemming comes to a thin hole in the right wall, turn him into a builder. Only the first lemming should be trapped in the space; all others should turn to the exit on the left. Build from the chain up to the exit.

Taxing 25: Follow the Leader

Set the second lemming in the park to explode just before the third lemming is between the second and third arches. When the third and fourth lemmings are between those two arches, set them to explode. There will be two pits, and the one on the left will hold the lemmings back. With the free lemming, build up to the exit so he stops and turns around after hitting the floor near the exit. Then, when he reaches the bottom of the pit on the right, bash to the left. The other lemmings should be able to climb out of their pit to the exit.

Taxing 26: Triple Trouble

Dig just to the right of where the lemmings fall from the top entrance. Turn a lemming from the right entrance into a climber, and start building to the left as soon as the climber has taken a step on the steel block above the entrance. Create a climber from the left entrance, and build to the right as soon as he climbs onto the steel block. Continue building on both sides until there are no gaps between the rock in the center and the stairs. (You will probably have to send the climbers back several times in case they hit their heads on the rock.) One of the lemmings inside the rock should mine to meet the staircase on the right once it is complete. Build out of the pit on the right. Then, one of the lemmings from the right should build to the left over the exit and mine to meet the stairs on the left. Build to the right out of the pit on the left.

Taxing 27: Call in the Bomb Squad

Put blockers on each end of the platform. From the far left of the raised area, build up to the right. When the builder has finished, put a blocker on the right end of the stairs and explode it. Continue building to the right and bombing through the platform above until there is a path to the exit.

Taxing 28: POOR WEE CREATURES!

After making the first lemming a floater, zig-zag up to the entrance with stairs (starting from the left) until the other lemmings have a safe landing. Bash through the column to the right, and put a blocker towards the right of the column, with only one lemming on the right side of the column. Build over the water and free the blocker. Put another blocker near the right edge of the water to prevent others from falling in. Bash through the ground to the right. Put a blocker and bomb him to the left of the transporter trap, and then put another blocker underneath the trap and bomb him.

Taxing 29: How Do I Dig Up the Way?

Send one scout to the right and block off the left. Make the scout a floater. Build over the gap in the floor over the water, starting as close as possible to the right edge. Then form an inverted "V" by building to the left to meet the previous bridge. Build up twice to the left to give the other lemmings a safe landing. Then send the scout up as a climber as he is heading to the exit. Once he is near the exit, make him dig, and after a few digs, turn him into a builder. Make him mine to the left, and if necessary, bash, to meet the other lemmings and give them a path to the exit.

Taxing 30: We All Fall Down

Raise the release rate to 30. This level is basically the same as Fun 13 and Tricky 2. The diggers will have to be closer together than in previous levels.