Found in a very small town in Louisiana. The carver scratched his name and dated bottom right Moss 32. I'm sure it was carved by a southern black American.
Naive, polychromed, the lioness, perhaps cub behind the lion, is so naive almost looks like a rodent. Carved from a single rough cut board with the bark on. 30 1/2 inches tall, 19 inches wide towards the bottom, 11 1/2 inches wide towards the top.
Over 3/4 of an inch thick. A little tape residue at the top. I've made no attempt to clean.
If it's less than 40. I will return the difference. I'll pay the difference.