Carte de visite portrait of a Confederate soldier, photographed during the American Civil War and bearing a U.S. Internal Revenue two-cent tax stamp dated September 23, 1864, affixed to the verso. The subject wears a dark civilian-style jacket and brimmed hat rather than standard-issue uniform, a common presentation among Confederate soldiers due to supply shortages and regional outfitting practices. His direct gaze and austere presentation are characteristic of mid-war Southern portraiture.

The presence of the federal revenue stamp firmly dates the photograph to the wartime taxation period (1864–1866), placing the image squarely within the final year of the conflict. The stamp is clearly legible and well-positioned, providing strong chronological and historical context. The format, paper stock, and printing style are consistent with Southern-produced or Southern-circulated cartes de visite of the period.

Condition is consistent with wartime CDVs, with light toning, scattered surface wear, and handling marks visible on both recto and verso. An honest, unembellished Confederate soldier portrait with solid dating and intact tax stamp—an increasingly scarce survivor of Civil War photographic material culture.