Just what is going on on top? It looks like a big swirl. How this could stay in place while the gent wore his hat demands an explanation. I’m not sure if the curls on the side are entirely natural or ringlets.
The hat next to him is a “John Bull” most commonly worn in the 1860’s. The back of the CDV is blank but has his last name and is dated May 24th, 1862. Mr. Burghy was a dandy if ever there was one, and he seems to have come from a well-to-do family.