From apographo; an enrollment; by implication, an assessment -- taxing.
see GREEK apographo
a. a writing off, transcript (from some pattern).
b. "an enrolment (or registration) in the public records of persons together with their property and income," as the basis of an ἀποτίμησις (census or valuation), i. e. that it might appear how much tax should be levied upon each one: Luke 2:2; Acts 5:37; on the occurrence spoken of in both passages, compare Schürer, Ntl. Zeitgesch. § 17, pp. 251, 262-286, and books there mentioned; (McClellan 1:392-399; B. D. under the word