set nocount on
go
-- drop table town drop table lastname
create table town (id int , name nvarchar(100))

insert into town (id,name) values (1,'Москва')
insert into town (id,name) values (2,'Питер')
insert into town (id,name) values (3,'Новосибирск')

create table lastname  (id int , id_town int, name nvarchar(100))

insert into lastname (id,id_town,name) select 1,1, 'Петров'
insert into lastname (id,id_town,name) select 2,1, 'Сидоров'
insert into lastname (id,id_town,name) select 3,1, 'Петров'
insert into lastname (id,id_town,name) select 4,1, 'Иванов'

insert into lastname (id,id_town,name) select 1,2, 'Петров'
insert into lastname (id,id_town,name) select 2,2, 'Сидоров'
insert into lastname (id,id_town,name) select 3,2, 'Петров'
insert into lastname (id,id_town,name) select 4,2, 'Малышев'

insert into lastname (id,id_town,name) select 1,3, 'Петров'
insert into lastname (id,id_town,name) select 2,3, 'Сидоров'
insert into lastname (id,id_town,name) select 3,3, 'Вихляев'
insert into lastname (id,id_town,name) select 4,3, 'Немов'
insert into lastname (id,id_town,name) select 5,3, 'Сидоров'
insert into lastname (id,id_town,name) select 6,3, 'Немов'
insert into lastname (id,id_town,name) select 7,3, 'Сидоров'

   
   Москва         , Петров  ,2
   Питер           , Петров  ,2
   Новосибирск , Сидоров,3