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Smith's Bible Dictionary
Taxing. The English word now conveys to us, more distinctly, the notion of a tax or tribute actually levied; but it appears to have been used, in the sixteenth century, for the simple assessment of a subsidy, upon the property of a given county, or the registration of the people, for the purpose of a poll-tax.
Two distinct registrations, or taxings, are mentioned in the New Testament, both of them by St. Luke. The first is said to have been the result of an edict of the emperor Augustus, that "all the world, (that is, the Roman empire), should be taxed," Luke 2:1, and is connected, by the evangelist, with the name of Cyrenius Quirinus. See Cyrenius. The second, and more important, Acts 6:37, is distinctly associated, in point of time, with the revolt of Judas of Galilee.
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Smith, William, Dr. Entry for 'Taxing'. Smith's Bible Dictionary. https://www.studylight.org/dictionaries/eng/sbd/t/taxing.html. 1901.