THE DEVELOMENT OF LAST NAMES IN ENGLAND RESULTED FROM THE NEED TO KEEP TRACK OF PEOPLE IN A GROWING SOCIETY. HOW WOULD THE LORDS OF THE MANORS AND SHIRES KEEP TRACK OF WHO PAID THEIR TAXES AND FINES AND WHO DIDN'T. IT SHOULD BE NOTED THAT THE PAYING OF TAXES IN THE FOURTEENTH CENTURY WAS JUST AS IMPORTANT AS IT IS TODAY. THE LAST NAMES WERE ALSO USED TO IDENTIFY WHO OWNED OR WHO LIVED ON A TRACT OF LAND. IN MANY CASES TAXES WERE PAID WITH GRAINS OR CHICKENS OR PIGS.