This is one of a series of amusing by paintings by Francois Xavier Bricard (French, 1881-1935) of children is adult contexts, in this case reading a newspaper and smoking a cigarette.  These paintings were produced around 1925, ten years before the artists death.  The subject looks directly at the viewer as if he is enjoying the humor of the situation as well.  This is a great opportunity to own an antique French painting that would lend a sophisticated charm to the right décor.