Howard Bridge

I am thinking of a painting and I am unable to find out anything of it.

The scene is a coustoms station. A man is trying to bring a elephant from one side of the boarder to the other, but he needs to pay customs / fee for bringing it over. The customs agent is uncertain on what price to charge for this unusual item.

The painting is pretty "photo realistic", and I would Imagine that the detail level would be on similar to looking at this event from a 40-50 meters distance.

I have tried to google any / every keyword, but no luck so far. Please help, for some reason I can not get it out of my head.