Today’s image is of an young woman wearing a dress with 15 tucks in the skirt! I think it is a striking affect. It takes a moment to get pass the tucked decoration, and notice other aspects of her appearance. Her bodice is dart fitted, and her skirt is pleated. We can make out the color difference of her hem tape, and the drape of her skirt indicates wool. Her sleeves please into a cuff that has a row of trim on it- possibly a braided trim. Her bodice has buttons up the front, and her collar is crochet or another form of open work.
She wears a belt with a very 3-dimensional metal buckle at the front. Her hair has been arranged in ringlets, that hand about shoulder length. On the original image, we can barely make out a ring on her left hand, as well as the edge of white undersleeves or cuffs.
She has no backmark, but at some point there was pencil writing on the back that has mostly faded away.
Her fashion choices point her towards 1862-64, and I would assume that she was a young wife at this point in time.