The photographer for this image is Frederick Hudson (1818-1889). It was taken in Hudson's studios in Kensington Park, London in the 1870s.
Having commenced in 1872, Hudson is credited with being the first spirit photographer in Britain and worked with the medium Georgiana Houghton. He was exposed as a fraud on several occasions using double exposures and other tricks to create his photos. Often the sitter is framed in such a way to allow room for the 'ghost' to fit into the photo.
This image is off a lithographic reproduction likely to have been reproduced from a printed publication.