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There is a second derivation of "Esch" as well: Middle High German "esch" from Old High German "ezisk" (related to "eat"), originally meaning "corn" but also "(sowed) field" (Saatfeld). It is not clear whether the various German place-names Esch, Esche or Escher are taken from the tree or the field (the Grimm brothers say in their dictionary, that most of them are from the field).

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The ash tree (German: Esche) hat nothing to do with ashes, whereas the German surname Escher may well be another word for "Köhler" (with o umlaut) meaning charcoal-burner. So this would be number three.

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Andy ;—)