Beautiful little boy
I love the lighting and the pose in this picture, particularly with the white gown an the little boy's beautiful light blue eyes (or I believe this is a boy, anyhow. I suppose it's always possible that it's a little girl with short hair, but it seems like a very unlikely scenario considering that even boys often has long hair back then). I think the pose was actually to cover up what looks like a lazy eye on his left side, but, still, it's very nice.
This was one of my first purchases from my local swap meet and it now resides in a slightly (or maybe a bit more than slightly) beat up Victorian album that I bought empty off of ebay. There's no name or date on it, but I believe it was likely taken close to the turn of the century, very likely in the early 1900's.