From apo and grapho; to write off (a copy or list), i.e. Enrol -- tax, write.
see GREEK apo
see GREEK grapho
a. to write off, copy (from some pattern).
b. to enter in a register or records; specifically, to enter in the public records the names of men, their property and income, to enroll (cf. ἀπογραφή, b.); middle to have oneself registered, to enroll oneself (Winer's Grammar, § 38, 3): Luke 2:1, 3, 5; passive οἱ ἐν οὐρανοῖς ἀπογεγράμμενοι those whose names are inscribed in the heavenly register, Hebrews 12:23 (the reference is to the dead already received into the heavenly city, the figure being drawn from civil communities on earth, whose citizens are enrolled in a register).