Dictionary of American Family Names (via says that Poling is a variant of 'Bolling', or perhaps 'Bollinger' or 'Pollinger'.

[Note:My family came to America with the name "Polland" and it became spelled "Poling" therefore I am adding Polland to related names even though other American Poling families may be descended from a completely different line. Including it here so that when I search for a Polland if they spelled their name Poling I will find them according to how the search works here. user:cthrnvl ]