Is that some strange milk feeding device, or is he learning at an early age to play the bagpipes?!
From a fascinating album of cartes de visite, many images being hand-annotated on the album pages. There are many Scottish connections, and surnames include Bowie, Scotland, Gosman, Campbell etc.
One of many images that I am slowly importing from my whatsthatpicture.com website. See the original at www.whatsthatpicture.com/gallery2/main.php?g2_itemId=2905