This image is a reduced version of one which comes from the Art Today commercial clipart website, and is © 2000-present www.arttoday.com.
Art Today lists the source as Old-Fashioned Music Illustrations, published by Dover Publications. The artist is not given.
On comparison with other drawings, however, it is clear that this image is a detail taken from an illustration in Christmas Pudding and Other Brownie Stories, published by the H. M. Caldwell Company. The artist is Palmer Cox.