Phoebe did not remarry after her husband Jehu died. I do not know the father of her daughters Eliza and Alley. They have the surname Phillips because that was Phoebe’s name as a widow.

1840 census of Floyd Co., Virginia lists on p. 182:
Phoebe Philips, 1 female 30-39, 1 male 10-14, 1 male & 2 females 5-9, 1 female 0-4.
The children would include Tobias about 13, John about 8; Mary about 5, and Eliza 1. There was presumably another daughter age 6 or 7 who either died or married before the 1850 census.

1850 census of Floyd Co., Virginia, district 15, enumerated 4 Sep, lists as family #892:
Pheba Phillips, 40; Tobias, 24, farmer; John, 18; Polly, 15; Eliza, 11; Alley A., 8. Pheba born in Carroll Co., all others Floyd Co.

1860 census of Floyd Co., Virginia, Indian Valley, enumerated 2 Aug, lists on p. 136 as family #983/916:
Pheby Phillips, 49, farmer; Alley A., 17. Both born in Virginia.
Pheby’s sons John and Tobias are on the same page, at households 980/913 and 984/917.

1870 census of Floyd Co., Virginia