This view of a seated Second Lieutenant has excellent clarity and tones. Dressed in a regulation line officer’s frock with light blue trousers, the officer wears the shoulder straps of a Second Lieutenant and is shown seated, from the knees up. He wears a mustache and goatee and stares directly at the camera. The backmark is for the Beardsley Brothers of Ithaca, NY, and the card has a glue stain at top reverse from a tax stamp, indicating the photo was taken in or after August/September 1864 when various luxury goods, including photographs, were subject to taxes. The officer is not identified. Ithaca and Tompkins County supplied officers and men to several New York units. [ad]

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