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Samuel Towers was born in Manchester in 1886, the son of Alfred and Ellen Towers served with the 4th Battalion, Rifle Brigade, entering France on 18 Mar 1915 and was Killed In Action on 13 May 1915, aged 28 years.
He is entitled further to the 1914-15 Star and commemorated on the Menin Gate Memorial. Walter Towers was also born in Manchester in 1888, the son of Alfred and Ellen Towers and enlisted with the Manchester Regiment on 12 Jan 1915, entering France with the "E" Company 17th Platoon, 17th (2nd City) Battalion, Manchester Regiment on 25 Dec 1915, discharged on 27 May 1916 due to sickness.