This is a CDV photo of a man with some good sized mutton chops. He's sitting in a fancy chair, is well dressed, holding a pair of gloves and has a top hat on the table next to him. It is possible he's wearing a cleric's collar, but I can't really tell.
His name is written on back as "Rev'd Maxwell Wright". I'm making a couple of assumptions here; I assume that "Rev'd" is an abbreviation for Reverend. Also the hand writing is not the best, so it is possible I have the name wrong, but I believe Maxwell Wright is what it is. Since I'm assuming he's a Reverend, it follows that he might be wearing a cleric's collar. I'm not a 100% sure.
The photographer's name is J. Moffat, and his address was 103 Princes Street, Edinburg Scotland. John Moffat was born in 1819 in Aberdeen and died in Edinburgh in 1894. You can find out a ton of information about the photographer at the following site: www.edinphoto.org.uk
This is a clean, sharp photo, and it is almost certainly from the 1860s.