Matthew places the birth of Jesus shortly before the death of Herod the Great, whom he represents (ii. 19) as dying during the abode of Jesus in Egypt. Luke says the same indirectly, for when speaking of the announcement of the birth of the Baptist, he refers it to the days of Herod the Great, and he places the birth of Jesus precisely six months later; so that according to Luke, also, Jesus was born, if not, like John, previous to the death of Herod I., shortly after that event. Now, after the death of Herod the country of Judea fell to his son Archelaus (Matt. ii. 22), who, after a reign of something less than ten years, was deposed and banished by Augustus, [308] at which time Judea was first constituted a Roman province, and began to be ruled by Roman functionaries. [309] Thus the Roman census in question must have been made either under Herod the Great, or at the commencement of the reign of Archelaus. This is in the highest degree improbable, for in those countries which were not reduced in formam provinciæ, but were governed by regibus sociis, the taxes were levied by these princes, who paid a tribute to the Romans [310]; and this was the state of things in Judea prior to the deposition of Archelaus. It has been the object of much research to make it appear probable that Augustus decreed a census, as an extraordinary measure, in Palestine under Herod. Attention has been directed to the circumstance that the breviarium imperii, which Augustus left behind him, contained the financial state of the whole empire, and it has been suggested that, in order to ascertain the financial condition of Palestine, he caused a statement to be prepared by Herod. [311] Reference has been made first to the record of Josephus, that on account of some disturbance of the relations between Herod and Augustus, the latter threatened for the future to make him feel his subjection [312]; secondly, also to the oath of allegiance to Augustus which, according to Josephus, the Jews were forced to take even during the lifetime of Herod. [313] From which it is inferred that Augustus, since he had it in contemplation after the death of Herod to restrict the power of his sons, was very likely to have commanded a census in the last years of that prince. [314] But it seems more probable that it took place shortly after the death of Herod, from the circumstance that Archelaus went to Rome concerning the matter of succession, and that during his absence the Roman procurator Sabinus occupied Jerusalem, and oppressed the Jews by every possible means. [315]