This illustration shows the falls at Sylvan Gorge, one of many such features in the Watkins Glen State Park in New York.
There is no description on the back of this card.
This is a black and white photo that has been manually colored for reproduction according to the illustrator’s tastes. While it is overall an image of wild nature, the low wall on the lower right is clearly man-made.
This image likely dates from the 1940s.