Acts 5:37

Judas of Galilee; whether this was the same Judas who was called Gaulonite, from the place of his birth, a town in or near Galilee, and Galileus, from the province itself in which he was born, it is not so material to discuss, Josephus makes mention of two of this name. The taxing; setting down all their names at the command of the Roman emperor, whereby,

1. They professed themselves to be his subjects.

2. They paid him a certain rate, in token of subjection, for every head, as poll money.

3. By this means he knew the number of his subjects, and the strength or weakness of every province. This was another tax than that mentioned Luke 2:2, which is there called the first.