Seated portrait of two southern soldiers wearing early battle shirts, one with a contrasting pocket. The man on the viewer's right rests his arm on his companion's shoulder. (Significant spotting and darkening to upper and left portions of image, with surface texturing throughout and some loss of emulsion to lower portion; unsealed.) Housed in a pressed paper case (repair to spine). 

The battle shirt was a widespread period improvisation, a generic form, substituting for more traditional uniforms that simply weren't available in quantity in many southern states. As such, it is nearly impossible to ascertain the state much less the particular regiment these pards would have belonged to.