Verse 3 To be taxed; not to pay the money, but to be enrolled, as a step preliminary to actual taxation. The Jews were compelled to submit to these exactions of the Romans, much against their will. Hence the odium in which the publicans, or tax-gatherers, were held; and also the peculiar point of the question put to our Savior, on one occasion,--whether it was lawful to pay tribute to Cesar.