The lady wears a fan front dress with tightly fitting drop sleeves. She has a small gold and gem brooch holding the embroidered net lace collar closed at the throat. She wears a shiny-fabric apron, likely a silk taffeta - you can just see her dress skirt at the far left of the picture. The apron does not have a bib section. She wears no ring on her left hand.
Stovepipe style black 1850s top hat, probably in beaver felt. Note the flat brim and relatively straight sides. The flare at the top is caused by the overlap of the covering and mull of the tip against the covering of the band.