Women of the Civil War era generally adhered to very strict rules concerning how long they were to be in mourning (depending on who had passed away), and what kind of fabric/color/trim/jewelry/adornments they could wear.
Note this lady's black collar, brooch, and black trim down her sleeves. While the dark color of the dress, along with the dark trim and jewelry could be worn at any time, not just mourning, the black collar is a good giveaway that this lady is in mourning. Generally, black collars and cuffs were only worn when a woman was in mourning; otherwise they would be white.