Most likely taken aboard a boat off the south Brooklyn waterfront, this view looking back towards the tip of Manhattan shows the prominent Whitehall Buildings at center of frame with Battery Park at left. The smaller original Whitehall building at front was completed in 1904 and the Annex (Greater Whitehall) office tower behind was finished in 1910. At front and to right of view is the East River; at left in distance are tugboats belching smoke within New York Harbor  with the Hudson River beyond.

This photograph, with title supplied by this archive, is by an Unknown Brooklyn amateur photographer whose surviving work was discovered in a trunk in the American South and acquired by PhotoSeed. Background can be found at link on Associated Blog Posts within this page.