In regard to this taxation Dr. Hooykaas says: "But here again we are met by overwhelming difficulties. In itself, the Evangelist's account of the manner in which the census was carried out is entirely incredible. Only fancy the indescribable confusion that would have arisen if every one, through the length and breadth of the land of the Jews, had left his abode to go and enroll himself in the city or village from which his family originally came, even supposing he knew where it was. The census under David was conducted after a very different fashion. But it is still more important to note that the Evangelist falls into the most extraordinary mistakes throughout. In the first place history is silent as to a census of the whole (Roman) world ever having been made at all. In the next place, though Quirinus [Cyrenius] certainly did make such a register in Judea and Samaria, it did not extend to Galilee; so that Joseph's household was not affected by it. Besides it did not take place till ten years after the death of Herod, when his son Archelaus was deposed by the Emperor, and the districts of Judea and Samaria were thrown into a Roman province. Under the reign of Herod nothing of the kind took place, nor was there any occasion for it. Finally, at the time of the birth of Jesus the governor of Syria was not Quirinus, but Quintus Sentius Saturninus" (Bible for Learners, vol. iii, pp. 55, 56). 52 Was Jesus born in a house or in a stable? Matthew: "And when they were come into the house, they saw the young child with Mary his mother" (ii, 11). Luke: "And she brought forth her first born son, and wrapped him in swaddling clothes, and laid him in a manger" (ii, 7). Nothing can be clearer than that the author of Matthew supposes that Jesus was born in a house. The author of Luke, on the other hand, expressly declares that he was born in a stable. Luke's story concerning the place of Mary's accouchement has been received, while that of Matthew has been ignored. Christ's birth in a manger and death on the cross are the lodestones that have attracted the sympathies of the world, and kept him on the throne of Christendom; for sentiment rather than reason dominates mankind. Referring to Luke's story, the "Bible for Learners" says: "Such is the well-known story of the birth of Jesus, one of the sweetest and most deeply significant of all the legends of the Bible. That it is a legend, without even the smallest historical foundation, we must, of course, admit" (vol. iii, p. 54).