- the girl is wearing a short jacket over a blouse or possibly a dress with a dark skirt and pale bodice, skirt appears to be folded cartridge pleats. She is holding a flat cap, pillbox shape? Don't see many 3 piece outfits for girls this age/time period.
1860's little girl. The "grow pleats" you see in her skirt are commonplace. Not only decorative, but practical, as when the child grows taller, the dress can be altered by removing the stitches in a pleat, thus giving more height for a growing child - or for a younger, taller sister or cousin.