I sure don't, other than it comes from my husband's grandparents, having hung in their Vermont home for decades.
I think it's a photo that's slightly colorized, but one daughter thinks it may be a pencil drawing. It's pretty hard to tell, even looking at it up close.
It is signed in pencil, entitled "Sugar Making In Ye Older Tyme" we think. There is an artist's signature, but I can't really make it out. It may be S.L. Blass or Blasi or Blair. The picture measures 13.5" x 11" and it's reeeaaalllly old.
I tried looking up those names but found nothing.