Mustached man dressed as a woman, with a headpiece, large cross necklace, earrings, and wig. The studio imprint is "E.M. Johnson, Photo" - this was the photographer Elbert M. Johnson whose studio was in Crown Point, New York.
I believe this is a self-portrait of the photographer E.M. Johnson. This was originally part of a lareger group of photos that I owned by E.M. Johnson, and he was featured in quite a few of them, although this was the only one where he was dressed this way.
Cabinet card measuring 6.5" x 4.25", with blank back, as produced. VG antique condition.