Quite a mystery, this one! Written on the back: "Paying a special call on the Hsien of Luchou". Also the name "Lieutenant Shepherd". Men dressed in Qing dynasty style. The device in the middle appears to be an Edison wax cylinder player / recorder. 'Hsien' means an administrative district or seat of government of such a district.
Difficult to figure out the location because of variable spellings when Latinising Chinese. Probably Luzhou, upriver from Chongqing (Chungking) in Sichuan province. Chongqing was the first inland port to be opened to foreigners in 1891. Could these officers be off a river gunboat?
They appear to be in the central inner-hall of a traditional Chinese house, in front of the folding screen of the house shrine.