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It's difficult to determine what is going on in the original of this image, due to it being very dark. A little bit of digital manipulations brings us this image of two gentlemen clowning around at a barbeque.
Note the "fake tuxedo" apron the one man is wearing - evidence that particular bit of joke clothing has been around for a long time.
I would date this picture to the 1930s, based on the stove in the background and the bowler hat the one subject is wearing.