This ink drawing--c. 1870s or so--is so finely done, it makes me wonder whether it wasn't the original drawing for a Punch magazine cartoon, as noted at bottom right? If not, it is a very very skillful rendering of a published version; see photos for a few examples from around the same time. 

I find this cafe scene of mother and son pretty charming, and love his little cap and crossed ankles dangling under the table! (And on the cafe sign in the background we see that Black Turtle and Gravy soup is on the menu!) The caption written reads:  "George, dear, you must have some Water in your Claret."/ "I Prefer my Claret alone Mamma"/ "But George dear Water brings out the Flavour of the Wine." / Yes; but I like the Flavour KEPT IN, Mamma!"