Where the uniform is concerned, I'm leaning towards it being a Federal soldier in an early war, gray State issued jacket. It COULD be a Confederate soldier in a Type 2 Richmond Depot jacket though.
I'm hesitant to say a CS soldier in a Richmond because the fabric is woolen, instead of jean, with a forage cap, with matching trousers with dark colored trim on the outer seam, and him not looking to be an NCO.
The cap is a Federal type one, instead of a blue or black kepi, which was more common than a forage cap in CS ranks, and it seems unlikely to see that. A woolen kersey Type 2 Richmond is more a mid to late war item, and a CS soldier wearing a cap or kepi that looks so Federal seems unlikely, along with the trousers, but this was common in early war Federal Volunteer regiments. Also, the apparent cartridge pistol, another thing uncommon for a CS soldier at all or even in a Southern photographer's prop cabinet.
Could be either one though. I know a few folks out there may see something I don't though.