Photograph of a Civil War Union Sergeant on heavy card stock taken in August 1864.
As usual, there is a 2¢ U.S. Inter. Rev. Proprietary tax stamp (Scott's #R-13) applied to the reverse.
This is countersigned as required by law, by J. J. Corven (?)
Whether this was the soldier or the photographer remains to be discovered.
The photograph was possibly carried inside a folder, causing the damage to the stamp.