The earliest known tattoos date back to 3300BC. They adorn Otzi the Iceman, who was found on the Italy/Austria border, frozen in a glacier. Otzi had tatts that corresponded closely to bone problems in his ankles and back, perhaps indicating they had an acupuncture-type function. He probably owned a sled, but it’s highly unlikely he surfed.
Tattooing was prohibited in 500BC by the Book of Leviticus. If you think that sounds definitive, Leviticus also prohibited handling pigs, eating crayfish, and having sex with your sister.
The intersection of tattooing and surfing is harder to pinpoint. Among the surfing peoples, Japan and Samoa have the longest traditions in the artform (Samoans gave us the word tatau, via Captain Cook), but conversely they have short surfing histories. Polynesian tattoos are steeped in…