This interesting name is a dialectual variant of the name of anglo-French orign, "Lovel". The derivation is from the Anglo-French word "lovel" a wolf cub". Richard Luvel, also known as Lowel, circa 1263 was of Kari Lowel, Barony "and was descended from William Earl of Yuery, who was called "Lupellus" to distinguish him from his father Robert who had aquired the nickname Lupus because of his violent temper. Lowell is the surname of one of America's most distinguished New England families. John Lowell 1743 - 1802, the founder was legislator and Judge. One Willoughby Lowle son of Peter and Elizabeth Lowle was christened at St. Andrew's, Holborn on 28th September 1740. The first recorded spelling of the family name is shown to be that of Ricardus Lupellus, which was dated circa 1118, "Ancient Charters", Sussex, during the reign of King Henry I, The Lion of Justice, 1100 - 1135. 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.