HERE LIES 
THE YOUNG MAN
SHMUEL [SAMUEL] SIMCHA ROTENBERG
DIED 16th ADAR ..............I do not understand and have no translation  for  בהדשיא........the Hebrew year was תרצא
The Hebrew date = 5th March 1931

The capital English letters below are    QEPD = QUE EN PAZ DESCANSE = REST IN PEACE
I hope this helps 
David Barrett