19th century: POWER & STUART.

This is a very early example of the wooden paddle as the distinctively American instrument of choice for corporal punishment.

The boy is taking some of the tobacco and saying "They all do it" -- smoking, presumably. His mother (or is it his teacher?) says "But YOU shan't" as she wields the paddle inscribed "Board of ...."

Is this the old joke about the Board of Education? If so, it has evidently been around longer than I thought.

One supposes that it is the tobacco that was manufactured by Messrs Power & Stuart, not the paddle. The style suggests a date well before 1900.

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c.1900?: Atwood & Brigham's Chop and Oyster Café