This name has two possible origins. Firstly, 'the son of Theobald' from the pet form Tebb or Tibb (Theobald was an Olde German personal name meaning 'people-bold'). Tibbs may also be a metonymic 'the son of Isabella' from the Yorkshire pet form of the name Tib(b). In the Elizabethan and Stuart period C. 1600-1700, Tib for Isabella was widely used (Tib for Theobald having disappeared). Isabel(la) was the usual Medieval form of the Hebrew Elizabeth in England - a name meaning 'oath of God' or 'God has sworn'. In the modern idiom three patronymic/metonymic spelling variations appear: Tebb, Tebbs and Tibbs. The first recorded spelling of the family name is shown to be that of John Tibbs which was dated C. 1600 Calendar of Proceedings in Chancery during the reign of Queen Elizabeth 1 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.