Looks like a printers proof for an engraving of Mr Lincoln. Printers would often create these to practice their craft. Unfortunately it's not signed or numbered so you'll have difficulty identifying who did it, unless theres something on the back.
Here's one I got a while ago from my brother who used to work at the BA Banknote Co. in Ottawa. He got it from an engraver from the Federal Reserve who was just practicing. Again, unsigned, but it looks nice.
