Vintage 1920's, or later, a child's knit underwear shirt made of a cotton, or perhaps a blend of cotton and wool.  Beige or cream tan in color.  The underwear is made by Carters and features a button front with a crochet edge around the neck line and down the front on one side. 

Long sleeves.  Size 5 for a 2 year old.  Mends under both arms.  

Worn with mends but sweet for a country primitive look.

Length from the shoulder/neck line to hem is 13" long.  Across shoulder to shoulder is 10"  Sleeve length is 8" long.  20" around the chest.