The shirt has a smock-like shape with feather stitching embroidery being derived from smocking.
CS Gibbs in brown ink, the fine white cotton gathered at the yoke under the feather stitched collar, front opening with two mother of pearl buttons, the cuffs also in feather stitching with button fastening, the number 12 embroidered in red on a small tag stitched to the inside back collar,
There are three rows of tiny stitching marks and creases where the hem has been let down. A very tiny stain to the back of the collar which would probably , a few small marks on the front of the shirt, one larger stain at the top of the left hand sleeve.
The number 12 embroidered to the neckline would suggest that the child owned 12 (or more) shirts in a similar style.
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