This unusual name is a variant or alternative spelling either of the locational name "Lipson" as found in Plymouth, and Devon or it is a derivative of "heof-son" which is of Viking and Old English origins and means "the son of the loved one". The odd thing about the name is that it does not appear to be recorded before the late 18th Century, although thereafter the name is well recorded in the London Area. The name as Lipson, Lypson or the original Lypsonde is recorded in Devon at Tedburn St. Mary and James Lyson at Sandford in 1598. The first recorded spelling of the family name is shown to be that of Mary Lupson. which was dated 1794 married Robert Withy at St. Mary Le Bone, London. during the reign of King George III, Farmer George, 1760 - 1820. 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.