Verse 1
THE BIRTH OF JESUS V. 1-20
1) "And it came to pass in those days," (egeneto de in tais hemerais ekeinais) "Then it happened in those days," revolving around the birth and early life of John the Baptist, and after Mary had conceived Jesus by the Holy Spirit, in fulfillment of Isaiah 7:14 and the testimony of Gabriel, Luke 1:26-35.
2) "That there went out a decree from Caesar Augustus," (ekselthen dogma para Kaisaros Augustou) "That there went out a dogma (an emphatic decree) from Caesar Augustus." A decree of Caesar Augustus, grand-nephew of Julius Caesar, Emperor of Rome, was published and sent forth or circulated from Rome.
3) "That all the world should be taxed." (apograpesthai pasan ten orkoumenen) "That all people of the inhabited earth should be enrolled," or registered for tax purposes. It was a census registration that required disclosure of men and their land and property as a basis of imposing, assessing, or calculating taxes, throughout all the inhabited earth, over which the Roman Caesar claimed jurisdiction. The completion is said to have taken several years.