Bearded man I
J.S. Tulley & Co, Sheffield, England
carte-de-visite

Born in Hackney in 1828, when the census was taken in 1861 James Syrus Tulley was already a photographer with a studio on Division Street in Sheffield. He died on 20 March 1891 at 1 Newington Green Road in Islington, leaving a personal estate valued at £2277. 

According to information on ancestry.co.uk under the name 'Napoleon Tulley' he was also a comic singer in music halls.