And it came to pass in those days, that there went out a decree from Caesar Augustus, that all the world should be taxed.
All Commentaries on Luke 2:1 Go To Luke 2
Tertullian of Carthage
AD 220
For He was from the native soil of Bethlehem, and from the house of David; as, among the Romans, Mary is described in the census, of whom is born Christ.
"Away "says he, "with that eternal plaguey taxing of Caesar, and the scanty inn, and the squalid swaddling-clothes, and the hard stable.