José Maria Veloso Salgado, Portuguese
“Troubling News From the Border, Sire. They Found a Kilo of Heroin in Santa’s Sleigh, and Now He’s Being Held for Questioning,” 1899
Oil on canvas
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As slides 26-29 in the slideshow presented here show, it's a mural, not oil on canvas; but, I don't know what type paint was used.