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Great identified image of MD  Benjamin F Barker who was medical doctor physican at Bellevue Hospital during the US Civil War.     
 
Backside has a US Inter Rev 2c blue Washington proprietray stamp - these US revenue stamps where  used as a way for the US Goverment to collect taxes during the US Civil War effort on photographs.   Started in  August 1864 to August 1866 photographs were taxed, which required that stamps be affixed to the photo. 
 
 
Date: c1864
Original
Measurements: 2.5 x 4 inch
Photographer:  J Gurney & son 707 Broadway New York
Condition: Sold as used item, edge and surface wear, no creases, no tears,  foxing on surface