Matthew Poole and continuators on Acts 5:37

37 After this man rose up Judas of Galilee, in the days of the taxing, and drew away much people after him: he also perished▪ and all, even as many as obeyed him, were dispersed.

Whether this was the same Iudas, who was called Gaulonite, from the place of his birth, a Town in or near Galilee; and Galileus from the Province its self in which he was born, it is not so material to discuss▪ Iosephus makes mention of two of this name.

Setting down all their names at the command of the Roman Emperor, whereby, 1 They professed themselves to be his subjects. 2. They payed him a certain rate, in token of subjection, for every head, as Poll[illegible: 1 letter] money. 3. By this means he knew the number of his subjects, and the strength or weakness of every Province; this was another tax than that, mentioned Luke 2.2. which is there called the first.