What decree is said to have been issued by Caesar Augustus immediately preceding the birth of Christ? Luke: "That all the world should be taxed" (ii, 1). No such decree was issued by Augustus, nor even one that the Roman world should be taxed. The taxation of different provinces of the empire was made at various times, no general decree ever having been issued and no uniform assessment ever having been attempted by Augustus. An enrollment of Roman citizens for the purpose of taxation was made in Syria 7 A. D. 49 Of what king was Joseph a subject when Jesus was born? Matthew: Of Herod. If Jesus was born during the reign of Herod, Joseph, whether a resident of Judea or of Galilee, could not have been taxed by Augustus, for neither province was then a part of Syria. Both provinces belonged to Herod's kingdom and Herod's subjects were not taxed by the Roman government. 50 Of what province was Joseph a resident? Matthew: Of Judea. Luke: Of Galilee. If he was a resident of Galilee he could not have been taxed by Augustus, even in the time of Cyrenius, for Galilee was not a Roman province, but an independent state, and had no political connection with Syria. Again, this decree could not have applied to Judea prior to the banishment of Archelaus, ten years after the time of Herod; for Judea did not become a Roman province until that time; and while Archelaus had paid tribute to Rome the assessments of the people were made by him and not by Augustus. 51 Why was Joseph with his wife obliged to leave Galilee and go to Bethlehem of Judea to be enrolled? Luke: "Because he was of the house and lineage of David," and Bethlehem was the "city of David" (ii, 4). Even if he had been subject to taxation there was no law or custom requiring him to leave his own country and go to that of his ancestors to be enrolled. The assessment, according to the Roman custom, was made at the residence of the person taxed. Nothing surpasses in absurdity this story of Luke, that a woman, on the eve of confinement, and the subject of another ruler, was dragged across two provinces to be enrolled for taxation.