I found the photo below in the Alabama Department of Archives Digital Collections. The description proclaims "Two unidentified women in Birmingham, Alabama" and gives the date range as 1900-1909, probably based on their dress. Those magnificent hats!
The Archives' listing identifies the photography studio as Up-To-Date Photo Company in Birmingham; that information is probably on the back. So far I've found no information on the firm.
Who are these women? Perhaps mother and daughter?