Look at this sweet little girl posed on such an ornate chair. I believe this to be a girl based on the wide neckline of her dress. You can just see her soft shoe clad feet at the edge of her skirts. She looks well wedged in against the chair and what looks like a cabinet or table behind her. The skirt of her mother or other female is visible on the left of the image. I’d venture to guess the child is between 1-2 years old. I’m tempted to date the image to the 1860s based on the apparent skirt width of the hovering parent, but the chair style and photo back mark seem a little bit later, perhaps 1870s.
The photographer was E. S. Kellogg in Beaver Dam, WI. Based on the back mark, it suggests that children are a specialty, what with the two cherub-like figures.