The Cyrenius mentioned was sent out by Cæsar "to be a judge of that nation (the Jews) and take an account of their substance." (Josephus, _Antiq_., book xviii. chap. 1, sec. I.) It would not be necessary for Joseph to go to Bethlehem, seventy-five miles away, where he had nothing, to give an account of his substance, when all he had was in Nazareth. Besides, Judea was at this time under the government of Rome, and if there ever had been a law among the Jews requiring each one of them to go to his native city to be taxed, the Romans could not have any object in enforcing it. Admit that Joseph was required to go to Bethlehem because David was born there several hundred years before, to be taxed: why was it necessary for Mary to go with him? He was to give to the Roman officer "an account of his substance:" and did this require the presence of Mary? The writer of Luke fixes the time when this tax was to be levied. It was when Cyrenius was Governor of Syria. Now this Cyrenius, according to Josephus, was a Roman senator, who was sent to Judea "to take an account of the substance of the people," as a basis of taxation. This was after Archelaus, the son of Herod, had been deposed, and ten years after the death of Herod. Christ was ten years old when Cyrenius was made Governor, so that the journey of Joseph and Mary to Bethlehem was ten years before the decree to tax was made. The following are the words of Josephus: "Now Cyrenius, a Roman senator, and one who had gone through other magistracies and had passed through them till he had been Consul, and one who, on other accounts, was of great dignity, came at this time into Syria, with a few others sent by Cæsar, to be a judge of that nation, _and to take an account of their substance_." (Josephus, _Antiq_., book xviii. chap. I, sec. I.)