This is a set of two cabinet cards with the names Henry Newland of Eldora, Iowa on the gentleman's and Nancy Newland of Libertyville, Iowa on the lady's.
There are no dates handwritten. The photography studio must be Smith, as that is all it has on the front other than Crystal Finish.
The cover that the gentleman has his left arm on has a scene with cows(perhaps he was a farmer/rancher).
