The pencil I.D. appears to be Theo Roth MJ Philadelphia. I've not been able to find this officer in the records, however. The backmark is Tyler, Easton, Pennsylvania.
This officer sits at a upholstered chair wearing a frock coat with multiple pockets and a forage cap with a device that might read MS for medical service. I just can't quite make
out the device on the front. The image is crisp and clean, but has had the top corners trimmed. #11234=$85.00