This interesting name is a superb example of the medieval dialect creating a surname from a descriptive phrase. The original derivation is from the Old English "atte-waella" (at the spring) or "atte-weal" (at the wall). Richard atte Wille being recorded in the Pipe Rolls of Devon for 1333, whilst slightly earlier in 1327, Robert atte Walle is found in the City Rolls for Worcester, where presumably he worked or dwelt "by the walls". Later in the 16th Century a "link" spelling occurs with Hugh Twell of Sheffield (1556) and Godfrie Twelles of Suffolk (1606). In the "modern" spelling, recordings include one George Twalling who married Lucy Snell at the church of St. Clement Danes, London in 1788, whilst on June 22nd 1817, Hyrum Twallin married Elizabeth Davies at Teddington Church. The first recorded spelling of the family name is shown to be that of Edward Twallin, which was dated December 29th 1738, a witness at St. Martin's in the Field, Westminster, during the reign of King George 11, "The Last Soldier King", 1727 - 1760. 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.