Low’s first example is a Megarian white marble stele, 76cm in height and 53-56cm in width, which has inscribed a list of twenty-six names of deceased combatants listed under their respective tribal headings. It is unknown if this stele had any total, unifying heading as it was not preserved. The list of names is comprised of an uneven number of names distributed among the listed tribes, along with the names of non-citizens. The inclusion of non-citizens (slaves, exiles, and/or allies) under the heading “epoikoi” is paralleled in Athenian commemorative displays, yet rare outside of Grecian practices.The second evidence is of a memorial from the Boeotian city of Tanagra. This casualty list is inscribed as four columns in black stone. There is no heading, definitively, unlike the first example it has been fully preserved. The list of 63 names contains no patronymics (a name derived from the name of a father or ancestor). Two of the names on this list are described as Eretrieus (from the city of Eretria) and are the only two which have any other qualifiers. Although it is likely that these individuals participated in battle in defense of Tanagra, it is significant to note their inclusion despite not being members of the polis. Despite being a common practice in Athens, the oligarchical Boeotia recognized the importance of lives given in defense of the state, despite their origin.