Recorded in the spellings of Borsi, Borzone, Borsone, Borzoni, Borzelli, and several other diminutive forms, this surname is Italian and apparently job description. According to the book of Italian etymology 'Our Italian Surnames' by Joseph G Fucilla, the derivation is from 'borsa', and is therefore a metonymic or nickname for a maker of leather goods particularly hand bags. However there is also an alternative suggestion that the derivation may be from a short form of 'borsista'. This was an ancient word which described someone who had the power to make financial grants, in modern terms, a trustee or perhaps college bursar. Italian surnames are regarded as the most difficult of all surnames for which to provide satisfactory research. The majority were hereditary, but confusingly did not become fixed in their spelling until the 19th century. In other words each generation was given the fathers name, but to this base form, which itself was often shortened, were added the diminutives such as 'ett', 'ott', 'utt', and 'on' to indicate son or daughter of. To these were usually added the suffix 'i' (from northern Italy) or 'o' from southern Italy, to further identify the holder as being 'one of' a certain family. The coat of arms from Bologna in Italy, has the distinctive blazon of - per fesse, gold and blue, in chief a black eagle displayed, in base a leather bag proper. The first recorded spelling of the family name is shown to be that of Andrea Borzoni, which was dated January 18th 1871, at the city of Genova, Italy, during the reign of King Victor Emmanuel 11 of Italy, reigned from 1861 - 1878. Surnames became necessary when governments introduced personal taxation. In England this was known as Poll Tax. Throughout the centuries, surnames in every country have continued to "develop" often leading to astonishing variants of the original spelling.