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Of what province was Joseph a resident?
Matthew: Of Judea.
Luke: Of Galilee.
If he was a resident of Galilee he could not have been taxed by Augustus, even in the time of Cyrenius, for Galilee was not a Roman province, but an independent state, and had no political connection with Syria.
Again, this decree could not have applied to Judea prior to the banishment of Archelaus, ten years after the time of Herod; for Judea did not become a Roman province until that time; and while Archelaus had paid tribute to Rome the assessments of the people were made by him and not by Augustus.