This is a very clear tin type of a gentleman seated with a saw. The saw appears to have a spine which could indicate that it is an amputation saw. I do not think he is a soldier or in the military but could be a salesman of these saws which is why he is displaying it so proudly. There is some light spotting to the left side of the image but it does not distract from the content. The case this image is in is top notch with a very good repaired spine. Please view photos carefully as they are part of the description.
This item is in the category "Collectibles\Militaria\Civil War (1861-65)\Original Period Items\Photographs". The seller is "jiggyell" and is located in this country: US.