'Best Wishes for Christmas'

A carte-de-visite portrait showing a man up a step ladder in a backyard with a blackboard on which he's written the message: 'Best Wishes for Christmas and the New Year'. He's wearing a top hat and holding a mallet and he's enjoying a bottle of stout. Presumably he had the photograph taken so that he could distribute copies of it as a novelty Christmas card.

Photographer and location unidentified (reverse is blank).