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The writer refers here to two registrations, one made under the authority of Jeroboam II when he was king and Israel flourishing, the other made under the authority of Jotham, king of Judah, during the troublous time which followed on the great invasion of Tiglath-pileser. There is nothing surprising in a king of Judah having exercised a species of lordship over the trans-Jordanic territory at this period.