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Georgia Artillery Frockcoat.
Below is from Oldsouthantiques:
"The single breasted artillery frock coat shown here is identified as a Georgia coat by the eleven W.G. MINTZER PHILA 1861, Georgia State Seal buttons. The coat is made of wool and cotton; the wool remains mouse gray, and the dye in the cotton threads has turned somewhat brown or “butternut”. Originally the coat was mouse gray all over. The faced collar and cuffs are made of wool broadcloth and still hold the original dye well. There are two red wool broadcloth loops on the front of the coat intended to hold cross belts in place. The back of the coat is cut in the conventional style of the period with the pocket flaps extending to the bottom of the skirt. There were three buttons on each side, but only one remains. The inner body is partially lined with the green satinet so often found in this period interspersed with another layer of the same outer body material. It is interesting to note that the breast padding of this coat, which has been protected from light, is lined with homespun orange."