This is not Russian but Ukrainian, maybe even some old mix of the old Ukrainian and old Russian. At that time Ukraine was part of Russia, USSR didn't exist yet.
Here
lies
Ioahn (
??)
Garnaga (
?)
lived
44 years
Died 31 May (not completely sure about May as in modern Ukrainian it have different name, but in Russian it might be. Thou at that time May seemed to have different name also in Russian (the same as in Ukrainian now, dunno). Also not sure about last letter.
Year 1908
From village
Surovitcs (
??)
some acronim (?. ?. ?)
Surovitcs, in google can find only mention in old Russian language
link was located in Ukraine according to that. Maybe still exists but name is different.
Edit: eevblog seems to not support Cyrillic letters.