Unidentified smoker

A cabinet card portrait of an unidentified smoker wearing a cloth cap at a jaunty angle and sporting a fine moustache with waxed ends.

I thought at first that this was a young woman dressed up as a man but after a closer examination of the hands, particularly the finger nails, I wasn't so sure. However, when I posted the image on Instagram, someone pointed out that the sitter's upper arms don't really line up with the forearms. So, the general consensus of opinion is now that this is a woman dressed up as a man, but with a man crouched down behind her, reaching around her to place his hands in the foreground.

Photographed by W. H. Bentley of Hanley in Staffordshire.