The popularity of cheap and widely available photographs on every conceivable subject caused the Treasury Dept. to target them for taxation from 1864 to 1866.
Celebrities were particularly popular. This image of Commodore Foote and his "little sister" posing with an "average-sized" man is from C.D. Fredricks, a major New York City studio.
The back features an ode to the Commodore and a printed box for the revenue stamp to be placed in.