This panel is from a classic golden age American comic book, likely from the 1940s or 1950s. The scene is set in what appears to be a restaurant or diner, with a striking red background that immediately draws the eye.

The central figure is a cartoon waiter named Wilbur. He's a tall, lanky man with a receding hairline and a large, round nose. Wilbur is wearing a black suit jacket, white shirt, and black bow tie, which is typical attire for waiters of that era. His expression is one of frustration or anger, with furrowed brows and a downturned mouth. He's looking to the right, presumably at the sign that's the focus of his displeasure.

To the right of Wilbur, there's a white sign with black text that reads "NO TIPPING BY ORDER OF THE MANAGEMENT." This sign is likely the cause of Wilbur's visible annoyance.

The title of the comic strip, "Wilbur the Waiter," is displayed at the top of the panel in large, bold letters. Below it, in smaller text, is the subtitle "BOWLED OVER," which might be hinting at the waiter's reaction to the no-tipping policy or perhaps to some other event in the story.

The panel is framed by a thin black border, which is typical of comic book art from this period. The overall style is characteristic of the golden age of comics, with bold lines, exaggerated expressions, and a focus on humor or social commentary within a single frame.