Two men are depicted wearing racoon full mask sporrans in The Highlanders of Scotland, Alexander and Archibald MacKintosh.

Both were Scots born in Scotland and painted in Scotland, however there is an American connexion:

"Alexander's great-uncle, Donald Mor, was in the Army; he received a Lieutenant's commission and accompanied his regiment to America in 1757, where he fought in many actions, including the taking of Quebec. Returning to Scotland with a pension, he became tenant of the farm of Brunachan."

In any case it's interesting to see Scots wearing racoon sporrans in the 1860s.