Just a thought, but if you take away the Manx connection with the Laxey Wheel, it could have been taken in many places - perhaps with a favourite painting in the background to remind the subject of home?

My first thought was New York, Broadway, and there is also a Buena Vista threre and several tunnels which might have been extant at the time of your portrait.

Just idle thoughts, hope it does not send you off on a wrong track, as I am unable to back this up ,with several Google searches using your words and streets as a search :-)

Paul