This cabinet card photograph features a portrait of a young child wearing a lace gown. The child appears to be sitting unassisted in a large chair although it is possible the he/she is being held there by some device. The child is cute and is looking at the photographer but appears bored. The photograph was taken by the Miller Photo Company of Biddeford, Maine. The advertising on the reverse of the image indicates that the main gallery of the firm was located in Birmingham, Connecticut (see below). The advertising also includes a drawing of the Birmingham gallery. Note the storefront and the framed pictures displayed in the store’s windows. To view more images by William Miller and to learn more about him, click on the category “Photographer: Miller”.
THE CABINET CARD GALLERY 
It looks like this might be a memento mori.
I agree. The child’s shoes seem to be reversed. Does anyone know if this was customary in post-mortem photographs of children? It seems symbolic.