Entirely hand-stitched shirt, possibly a smock made of heavy tow linen. Finer cotton collar. Gussets under sleeves. Sleeves have 5 narrow tucks not gathers. Triangular gusset at the neck. 1.3” wide strip along the shoulder. Cut-in collar. No stand. Single buttonhole. Square tails, back one longer; no gussets. Gathered generously into the back of the neck. Seems designed to minimize the thickness of the fabric. A placket with 2 China buttons and 1 MOP one (probably replaced) set above gathers at the center front.