“To be taxed with Mary his espoused wife, being great with child.”
King James Version (KJV)
2:6 And while they were there, the days were fulfilled that she should be delivered - Mary seems not to have known that the child must have been born in Bethlehem, agreeably to the prophecy. But the providence of God took care for it.
2:7 She laid him in the manger - Perhaps it might rather be translated in the stall. They were lodged in the ox stall, fitted up on occasion of the great concourse, for poor guests. There was no room for them in the inn - Now also, there is seldom room for Christ in an inn. #Mt 1:25|
Lu 2:5 To be taxed with Mary. Women had to be enrolled also and were subject to the poll tax. Mary was of the line of David, and hence would also have to go to Bethlehem.