Loughgilly Cemetery, Loughgilly Parish, town of Comagrally, County Armagh, Ireland
Although I don't have a photo of this gravestone, the following inscription is from "History from Headstones."
Erected by Jane Cowser to the memory of her beloved husband William Cowser of the townland of Ballyvally, who died Janry 1831 aged 30 years Also his father Willliam Cowser, who died August 1837 aged 80 years.