"Sidney Matthews age 32."

This identified daguerreotype is named in a very unusual way.
The name of this young man is nicely etched in the lower part of the silvered copper plate. 'Sidney Matthews' is daguerreotyped at the age of 32 by an unknown US photographer. The bearded man has some twinkling in his eyes from the skylight studio.
Etched daguerreotypes of this quality are rare. This one is with a nice typo.

6th plate
split full case

Buff marks and small scratches, professionally resealed with low-iron glass by Greg French. Oxidation spots on the mat.