Ballaugh burial records has
Elizabeth Lace age 60 Village buried 15 Mar 1891

James buried 9 Jun 1891

I wonder if the incomplete inscription on his grave might be for Elizabeth?

1881 Ballaugh Census
, 1, 13, 69, KILLEY, Elizabeth, Carmodyl Beg, Head, Widow, 63, Annuitant, Ballaugh
, 1, 13, 69, COTTIER, Elizabeth, Carmodyl Beg, Servant, Unmarried, 50, Domestic, Ballaugh