This cabinet card has no identifying information for the gentleman in the photograph. It was taken by a photographer named" Cundill" in Maquoketa, Iowa.
A quick search on Ancestry.com turned up census results for one Cundill family in Iowa. In the 1880 federal census, William, son of William and Mary, was a 24-year old photographer. William was also found in the 1900 federal census, still a photographer. Therefore, it is very likely that this cabinet card photograph was taken by William. Additionally, if you look closely at the insignia, you can see a "W" woven into a "C," which are likely the initials (William Cundill) furthering the likelihood of this conclusion.
Given that cabinet cards, especially portraits, weren't popular until the 1870s, and they lost popularity in the mid-1900s, and given the age of the photographer, this photograph was likely taken between 1875-1905.
UPDATE 02/19/13 – I received an email from a gentleman by the name of Michael Miller. He and his cousins have been working on identifying their own family photos, some of which were taken by this photographer. After studying Cundill’s various logos, Michael believes that this photo was taken between 1891-1896 +/-. Certainly a better range than what I had! Thanks, Michael.
1. 1880 U.S. Federal Census, Maquoketa, Jackson, Iowa; Roll: T9_346; Family History Film: 1254346; Page: 515.4000; Enumeration District: 321; Image: 0092.
2. 1900 U.S. Federal Census, South Fork, Jackson, Iowa; Roll: T623_438 Page: 2B; Enumeration District: 68.