Who is this person & when was it taken

[Gillg]

Possibly a slim paintbrush or a pencil?  Interesting...  Some idea of his profession, maybe?  It's not a carpenter's pencil, as these are rather chunky and sometimes 3-sided.

[Spelk]

I thought at first that he was holding some sort of stick in his left hand and this was joined to the diagonal line down by the chair but they do.not line up. I think what looks like a stick is actually just a finger of a glove seen edge on.
The thing on the chair is certainly a hat as no well dressed man would be without a hat. I think a bowler but might be a top hat. I cannot figure out what the image on the lining of the hat is.

[Patricia Houghton]

I do wonder if the lining of the hat is just pleated inside and it suggests there to be an image when there is none ?

[Gadget]

I agree with Spelk.

The gloves in the hand are just a pair of gloves with the finger parts showing. No sign of a pencil or anything else.  It could also seem inappropriate to have a pencil or a brush in such a formal photograph.
I enlarged the hat and played with the contrast, etc. but I couldn't get any words up. It's most likely the lining of the hat with the makers details. Also, there is what looks like a cane leaning on the chair which would make the accessories of gloves, hat and cane appropriate for a special occasion, either belonging to the 'sitter or props provided by the photographer.

Gadget

[Gillg]

It does look as though there is some significance in the fact that the lining of the hat is on view, when you would expect to see the crown.  Is there something important about it?   In such a staged photo there would be no room for mistakes such as leaving the hat upside down, so to speak.  Also what is the rather blurred item on the lower left of the picture? It could be flowers, but there is a strange shaped part sticking out on one side.  And yet another question - what is the curved and patterned object on which the hat is resting?  It looks like carpet or heavy paper.

[Spelk]

The hat is resting on a chair. The tapestry seat cover held in place by a neat row of brass tacks is typical of the time and still to be seen on old furniture.
The inside of the hat may be shown just to show it was lined, maybe with silk, when cheaper hats may not have been.
On the left of the picture is a fireplace. Mantle near the top with a fringe around it. At the bottom is what is probably Fire Dogs which stood in front of the fire to stop logs or coals rolling out onto the floor. Behind the lady with the big boobies is th handle of a poker or some other item for tending the fire.

[Gillg]

Thanks for the explanation, Spelk.   Now I can see that the hat is indeed resting on an upholstered chair which has a patterned stripe down the middle of the cushioned bit.  I do have an eye test booked for next week, which would seem necessary!  But the lady with... , etc. !

[Spelk]

Fire dogs example. Also known as Andirons.