This is a cartoon by George Belcher (1875-1947), done for Punch in 1931. 

I don't have many Punch cartoons by him, but I do like this one -

not least because of the resemblance to Manuel in Fawlty Towers.


The caption:

"What year is this hock, waiter?"

"Oh, this year's, sir - it's quite fresh."

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