This Spanish surname is one of a range which usually derive from the ancient Roman (Latin) "Capoceus", and describe a fisherman. The medieval derivation is from the Old French "Cabot", or the Old Provencal "Cabotz", into the Iberian Cabos, Cabo, Cabedo, and Cabido. The latter forms are patronymic or diminutive implying son of or kinsman of the fisherman. The prefix "cab-" can also derive from the Latin "caput" meaning head, and it is possible that some nameholders may have a locational origin implying residence on a hilltop or headland, although the more usual surname form in this case is Cabeza or Cabezudo. Like many Spanish names, early church recordings are erratic or non existent, however, we have the following early variants: Manuel Nunez Cabo of Valladolid, on December 27th 1588, and Cabalina Cabos, also of Valladolid, the epicentre of the name, on December 2nd 1618. The first recorded spelling of the family name is shown to be that of Pedro de Cabedo, which was dated January 30th 1594, a witness at San Torcuato, Valladolid, Espana, during the reign of King Philip 11 of Spain, 1556 - 1598. 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.