Boyd’s Bible Dictionary:
(touches). First Hebrew taxes were tithes, first-fruits, redemption money, for use of the priests. Taxes amplified under the kings and became burdensome (1 Kings 10:28-29; 12:4). Jews under heavy tribute while subject to foreign rulers (Neh. 5). The tithe-tax became a poll-tax (Neh. 10:32-33); and continued (Matt. 17:24). The enrollment, or census, of Luke 2:2, and Acts 5:37, was for the purpose of Roman taxation, which was onerous, being on the head, the field-hand, the ground and the products thereof, the harbors, city-gates, and city houses.
Concise Bible Dictionary:
Jehoiakim taxed the land in order to be able to pay the demands of Pharaoh, king of Egypt (2 Kings 23:35). Seleucus IV Philopator became “a raiser of taxes,” about B.C. 181, to pay the demands of the Romans (Dan. 11:20). In Luke 2:1-5 the “taxing” mentioned is believed to have been, not for the assessment of property, but for the registration of persons. See CYRENIUS. Though ordered by the Roman emperor, it appears that the Jews were allowed to carry out the census as to city and lineage in their own way. In Acts 5:37 the same term is employed, but the enrollment in this case may have included the taking an account of their property (as stated by Josephus) which led to Judas heading a revolt. See PUBLICANS.
Strong’s Dictionary of Greek Words:
Transliteration:
apographo
Meaning:
from 575 and 1125; to write off (a copy or list), i.e. enrol