This very interesting surname recorded in the spellings of Dello, Dellow, and Dillow, can be described as being medieval English. However there are two possible origins. The first is Norman French and residential, and deriving from the words "de l'eau". This indicates somebody who lived by the water, or who possibly owned the rights to a lake or spring. Amongst the very early recordings is that of Henry del Ewe in the famous Hundred Rolls for the village of Oseney in the county of Oxfordshire, in the year 1250. The second origin is Olde English pre 7th century and from the words 'dell' meaning 'below' and 'hoh, a ridge, as in the recording of Walter Delho in the 1275 Hundred Rolls of Hertfordshire. To add to the confusion the surname is also a Huguenot introductiopn of the 17th century and later, and from here we have examples such as Benjamin Dilleau, a witness at Christchurch, Spitalfields, London, on December 19th 1755. Other early recordings taken from authentic church registers and local charters include:Joone Dyllowe, christened at St Bolotolphs church, Bishopgate, city of London, in 1584, John Dillow of Clerkenwell in 1679, William Dillo of Westminster in 1714, and George Dilew, also of London in 1820. Surnames became necessary when governments introduced personal taxation. In England this was usually known as Poll Tax. Throughout the centuries surnames in every country have continued to "develop", often leading to astonishing variants of the original spelling.