It has been a while since I ran a "non-jungle" strip, so enjoy this bonus!
This short subject is from Cat-Man Comics #32 (Aug.1946); originally published by Tem Enterprises/Holyoke and the GCD lists no credits for this humorous strip. The artwork is amusing, slightly different from the norm and I actually like it. Unless someone out there has better information, I'm going to take a stab and say that this is the work of writer/cartoonist Bert Whitman.
Let me know if I'm wrong?