It always struck me that the Hobbits of The Shire and Men of Bree actually stand out as having surnames, instead of being generally referred to as 'son of ....'. I may be mistaken but it doesn't seem that any of the other societies in Middle Earth use surnames. The only odd cases I can think of are names such as 'Gandalf Stormcrow' - these are nicknames, but nicknames are one of the common roots of surnames.
Perhaps it ought to be on a new thread, but I often wonder if this makes The Shire the most 'advanced' of the various societies. Surnames generally come into use when trade and government have grown so much that it would be impossible to govern without being able to distinguish individuals.
Anyway, I generally think that the use of names is a cultural matter in middle Earth. The elves don't seem to use anything other than first names, which might indicate a smaller, more village-like society, wheareas men use 'son of...', which is more feudal.
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