And it came to pass in those days, that there went out a decree
from Caesar Augustus, that all the world should be taxed. (And
this taxing was first made when Quirinius was governor of Syria.)
And all went to be taxed, every one into his own city. And Joseph
also went up from Galilee, out of the city of Nazareth, into Judea,
unto the city of David, which is called Bethlehem; (because he
was of the house and lineage of David:) To be taxed with Mary his
espoused wife, being great with child.

And so it was, that, while they were there, the days
were accomplished that she should be delivered. And
she brought forth her firstborn son, and wrapped him
in swaddling clothes, and laid him in a manger; because
there was no room for them in the inn. (Luke 2:1-7)