The Encyclopedia of Spanking Art contains four femdom spanking works attributed to Rafael Kirchner. It is unsure who the artist is or if that attributed name is correct at all. There is a famous illustrator named Raphael Kirchner (1876-1917), but his style looks different. Also two of the four works show a signature which is not legible but clearly different from Raphael Kirchner's. (Maybe C. Helsey?)
The clothing style with tightlaced waistlines of the dominant ladies looks like the artwork was done around 1900.