This image was taken in 1996 in Boothill cemetery in Tombstone, Arizona. It was taken by Terry Ike Clanton and it was shot on film, not digital. It shows a friend of his, dressed in 1880's cowboy clothing.
If you look past the main figure, you can see what appears to be another figure in the background but this figure looks as though only half of the torso is visible.
Is the figure sitting there in a crossed leg position? If this figure is a ghost, then it could be that the ground they are on was lower back in the time when this person was alive?
There have been some claims that the figure is a mannequin- an armless and flat backed mannequin. To me, this is an odd photo- the hat and clothes it is wearing seem to be from another era. The build of the figure is very slight and wearing a wide brimmed hat.