Nick, I am by no means an expert on this item and may well be going out on a limb here but that picture does not look like a neck stock to me. It appears to be a neck scarf. Neck stocks, as worn by British Redcoats in the Napoleanic era were high, tight collars of stiff leather. Their purpose was to cause the soldier to have a proper "military posture, ie: head high, not turning about". These items were so high and tight that they constantly left red marks from chafing on the soldiers necks. This is only part of the reason they were so detested. In addition, they were only worn by the common soldier. Never was there an officer that wore one. I have no imformation on their construction or us in the ACW period but thought I would give you what little info I had on prior period neck stocks. Hope it sheds a little light.
Bernie Kiggins
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The Edney Greys, Co. A, 25th NCT
14th Iowa US
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The Prince Edward Island Regiment (RCAC)
"Battles are won by slaughter and maneuver. The greater the general, the more he contributes in maneuver, the less he demands in slaughter."
- Winston Churchill
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