The illustration is the work of “Herric,” which was a pseudonym of Chéri Hérouard, a lot of whose work for more respectable publications (like La Vie Parisienne) is floating around Tumblr (I posted another, rather different image from him in the current women and trees series).
This is from Cinglants Châtiments (1932) by Walter Flog, which I presume is another pseudonym (and a funny one).
