Ran across this photo in the Virginia Historical Society's digital collection.
Description: Sixth-plate ambrotype on ruby glass with applied color of a 3/4 portrait of Private Jesse B. Cole in uniform. The front and back case sections are detached. Pvt. Jesse B. Cole (d. 1864) of Co. B, 2nd Georgia Infantry [in Toombs'/Benning's Georgia Brigade]. A deed dated May 20, 1862, reveals that Jesse Cole received 100 acres of land from a wealthy Meriwether County, Georgia, neighbor for serving as his substitute in the 2nd Georgia Infantry. Cole enlisted in April 1861 and served in the Army of Northern Virginia from the Peninsula Campaign to the Petersburg Campaign. He was killed in action on June 20, 1864, but the land he received remains the property of his descendants. PJ 33.
Thought it was interesting because you don't see too many photos of soldiers who served as substitutes. Also, if I'm not mistaken it looks like he's wearing a Richmond Depot Type 1 jacket, which would mean that it was likely taken in late 1861 or sometime throughout 1862.