There are two possible origins for this very interesting name. The first is Norman, post 1066, a personal name originally spelt "Lot" or "Lott", and deriving from the Hebrew "lot" meaning "a covering". To this prefix was attached the Olde English "hus" meaning "house", to give "Lot(t)'s house", a "lost" habitational place but probably in North Lancashire-West Yorkshire. The second possibility is as an Anglicized form of the German "Lutz", which was a locational name for a person from the town of Lutzen in Prussia. This name is also recorded on the Continent in the spellings of Lutes and Lutez, one Anna Lutes being christened at Breyell in the German province of Rheinland, on January 4th 1661, whilst Marco Lutez was recorded at Conde-Sur-L'Escaut, in France, on August 17th 1655. In England the recordings of the name include: Edward Lutas, christened at St. Mark's Church, Cheetham Hill, Manchester, on March 11th 1827; and William Lutas, a witness at St. Peter's, Liverpool, on July 28th 1835. The possible "link" spelling may be that of Alice Lowtas, who married Thomas Roscall at Kirkham, Lancashire, on May 23rd 1721. The first recorded spelling of the family name is shown to be that of Alice Lutus, which was dated September 21st 1656, christened at Garstang, Lancashire, during the reign of King Charles 11, known as "The Merry Monarch", 1660 - 1685. 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.