An outer garment traditionally worn by rural workers in England and Wales. This example is known as a round smock and is reversible front to back with elaborate smocking to the cuffs, chest and collar.
“This close gathering, though apparently chiefly ornamental, had a distinct use, for the much increased thickness gave protection to the back and chest. While the whole garment would withstand a great amount of wet, the smocked portions were almost impervious to rain”
from Old English Household Life by Gertrude Jekyll and Sydney R Jones published by B T Batsford Ltd London 1939.
British possibly from North East Wales c1850