This is an English surname. Recorded as Leather, Lether, Leither, and probably other others, it has tow distinct origins. Firstly it may derive from the pre 7th Century male given name "hleothar", meaning a sound or melody. Though not recorded independently, this personal name forms the first element in such placenames as Leatherhead in Surrey; Letheringham in Suffolk and Letheringsett, Norfolk. These are recorded respectively as Leodridan in the Saxon Chartulary, dated 880, as Letheringaham in the Domesday Book of 1086, and as Letheringsete in the Pipe Rolls of Norfolkin 1254. In his famous book "Patronymica Britannica", Lower states that "One Lethar was a bishop in the days of Ethelbert" (860 - 865). The surname may also have originated as a metonymic occupational name for a leatherworker or seller of leather goods, from the Middle English and Olde English "lether", leather. Although the surname itself does not appear until the early 16th Century (see below), the word was used in such occupational names as "Lether-dyer" in London in 1373, and one John Lethercarver was noted in a descriptive catalogue of Ancient Deeds for Northamptonshire, and dated 1404. The modern surname is now found chiefly in Lancashire and Yorkshire. The first recorded spelling of the family name may be that of Robert Lether. This was dated 1524 in the "Subsidy Tax Rolls of Suffolk", during the reign of King Henry V111, known as "Bluff King Hal", 1509 - 1547. Surnames became necessary when governments introduced personal taxation. In England this was sometimes known as Poll Tax. Throughout the centuries, surnames in every country have continued to "develop" often leading to astonishing variants of the original spelling.