There have been several suggestions to the significance of the name
Stetson. Stetson was the name of a co-worker at the bank at
which Eliot worked. However, Eliot's friends saw this as a reference
to Eliot's American friend, Ezra Pound. The name may stand for
"everyman"; a less common verson of Smith or Jones.
However Donald J. Childs proposed a more elaborate and complete an
explanation. See the
commentary for line 69.