Charcoal on paper, 7 7/8" by 11 3/8" (14 1/4" by 17 7/8" as framed), not signed above the mat (not opened up), but bearing a 1968 label on the reverse from ACA American Master Gallery of La Cienega Blvd. in Los Angeles, providing the name of the artist, with the words below stating "From the estate by K Moskowitz". This is a rather typical subject for the artist, EUGENE HIGGINS (1874-1958), who is today grouped with the Ash Can school of American art of the first half of the twentieth century. Higgins was born of Irish immigrant parentage in Kansas City, and as a youngster was said to have witnessed a lot of human misery in St. Louis. Early in life, he was basically self taught, but by 1908 was in Paris for training in etching and engraving. Millet and Michelangelo were said to be early influences on his work. By 1912 he was exhibited at the Corcoran, and by 1923 Higgins was back in Europe, in Ireland. Later in life he was admitted as a National Academician and works were acquired by major museums in Europe and America. Towards the end of his life, Higgins was a member of the Lyme, Connecticut art community. Today, Higgins is best known for his poetic, sympathetic, monumental depictions of the poor and disadvantaged members of society. This example is in apparently good condition save for a very small hole at upper right portion, but it is a small hole and is rather hidden by the sweep of the design. I wonder if the subject matter of this man and his dray horse might not be an Irish scene, which would help to date it to perhaps the 1920's. Allow for false colors and reflections in the glass in some images.