Got the following from the Uniform/Equipment/Arms foroum . Good description, but still hoping to confirm 'harlequin' look.
JIM T

From Jim - A search for Penitentiary Confederate jackets will lead you to one of Lazy Jacks sites. Here is some info from there that mentions the penitentiary jackets:

"However, in late 1861 Louisiana had began to issue shell jackets in either the brown or light-blue grey Baton Rouge Penitentiary jean cloth. The cut of these jackets is often referred to as 'Commutation Style' or 'Louisiana Style.' In its long cut it resembled a Richmond Depot I, but differed in being slightly longer, and in sometimes having rounded edges to its low collar. The range of variation may be seen in three contrasting examples: a surviving jacket of Pvt. J. Dimitry (Crescent Regiment, early 1862 issue, Echoes of Glory pg. 132), a portrait photo of Pvt W.H. Martin (7th La, late 1861 issue, Field 1996: 51), and a portrait photo of Pvt. C.L. Van Houton (Crescent Regiment, 1862 issue, Moneyhon & Roberts 1990: 164). The Dimitry jacket is very plain: brown jean, 9 buttons, long cut, low square edged collar, no facings, piping or epaulettes.'The Martin jacket essentially looks like that of Dimitry only with black piping on the collar, centre line, and chevron cuffs. The Van Houton jacket has only 7 buttons, and features a low rounded collar faced in black, with matching black epaulettes and chevron cuffs. To summarise the early war Louisiana Commutation Shell jacket should broadly resemble a Richmond Depot I only slightly longer, with a distinctive low collar (only about an inch & a half wide) square or rounded at the margins, and a chevron cuff feature. Buttons should be 7 to 9 in number with no Block I's in sight (Eagles or Pelicans), piping and epaulettes are optional."

Link is http://www.lazyjackmess.com/shirts.htm