The point of view is from a person living in the town. Someone who does not know Richard Cory personally. Someone who admires him from a distance. He identifies himself as "We people in the town" (l.2) and it says "we thought that he was everything/ To make us wish we were in his place" The person is poor and says "we went without meat and cursed the bread" and Richard Cory was rich. He was admired by those in the lower classes who felt he had everything.The point of view is important because if this were told from Richard Cory's point of view, he would not have been so deeply admired by those around him. His life would not have been perfect. He obviously did not have the perfect life since he found it necessary to take his life with a bullet.
The point of view is first person from the perspective of the people who live in the same town as Richard Cory. The point of view is revealed starting in the second line of the poem:
Whenever Richard Cory went down town,We people on the pavement looked at him ... (1-2)
... we thought that he was everything
To make us wish that we were in his place. (11-12)