Cat Drinks From Bottle
There's not a lot of info on where this photo comes from. It's listed on the website of the French National Library as having been created in 1911 by the "Agence Rol." photo agency. For 1911, it's a pretty good example of photo fakery.
Also included in the same series is "Cat peers through binoculars" and "cat looks through a telescope."
Found these over at retronaut.com.