This lovely photograph shows a middle aged woman, nicely dressed and coiffed. It looks like her hair was probably curly, note the waves in it. I think her dress is lovely. While you can’t see it well, you can see it has an asymmetrical closure with some really large buttons. It is possible the buttons are not functional and the dress closes with hooks and eyes. I would love to see those buttons in person! They look to have been over 1″ and up to even 1.5″ diameter. These types of buttons are highly sought after in the button collectors world.
The photographer was Taylor & Preston in Salem, MA. It appears they were in business from early 1870s to mid 1910s. The back of this particular cabinet card carries the date 1892. While I can’t ensure that was the exact year of the photograph, that time frame meshes with the style of dress worn by the subject.