The temptation with this surname is to describe it as Olde English locational from one of the several places whose original spelling was "Lea-tun", the village on the Lea River. The modern town of Luton in Bedfordshire derives from this source being first recorded in the Anglo Saxon Chronicles of 792 a.d. as "Lygetun". There can be little doubt that many nameholders whether spelt Luton, Luten, Lewton or even Lutton, do derive from these locational sources in Devon, Northants and Lincoln. However in the early 17th century, several French Huguenot families (Protestant refugees) called "Lutun", although the spelling form in England was originally "Luton", were recorded, and some modern nameholders will derive from these unfortunate people. The name in France translates loosely as as "the imp" - a medieval nickname of endearment, the famous Luttin Bell at Lloyds being presented by these same Huguenots. The name is not recorded in any of the published research books, however early church recordings include Jean Luton at the French Church,, Threadneedle Street, London on October 12th 1606, Ann Luton who married Edward Pool at Bath, (Wiltshire) on November 15th 1702 and Sarah Lewton, who married John Roe at Frome, Somerset, on Christmas Day 1791. The first recorded spelling of the family name is shown to be that of Thon Lutton, which was dated September 18th 1591, who was christened at the church of St Brides, London. during the reign of Queen Elizabeth 1, known as "Good Queen Bess", 1558 - 1603. 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.