This is a very unusual surname. It appears to be of West Country origin, and this is quite possible, but if so the first known recordings are very late being 18th century. It is possible that the name is a derivation of the Cornish village 'Mannacan', near Falmouth, but it may also be a development of the medieval 'Manekin', a surname which derives from the Anglo-Saxon 'Mann' meaning friend, plus 'kin' - a near relative. The most probable origin is from a now 'lost' Cornish hamlet called 'Menna-combe', as a village of 'Menna' is still to be found near Truro. There are known to be at least five thousand lost sites in the British Isles which have provided surnames, many were in coastal spots which have disappeared with sea erosion. The first recording (see below) is in London. This is not unusual, London registers have always been more complete than elsewhere, and when people for whatever reason left their home village, it was to the great city with streets of gold, that they were drawn. Examples of the surname recording include Richard Manicomb of Lympstone, Devon, christened there on October 15th 1752, and John Manicom, a witness at Princes Street Independant Church, Devonport, on February 6th 1788. The first recorded spelling of the family name is shown to be that of George Menicomb, which was dated September 6th 1663, who was christened at St Brides, Fleet Street, London, 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.