I believe this is a child being presented to Empress Josephine, wife of Napoleon. (She does not look to me like Napoleon's later wife, whose hair was a shade lighter, but you never know.) From the Legion of Honor Museum, San Francisco.
(I cropped the picture because a great deal of it was empty walls above their heads; the room they are sitting in is very tall.)
How quickly the fashions changed from the enormous dresses and hairstyles of the late 1700s to the simplified lines of the "empire" waisted gowns!
I do wonder who the child was.