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Mortimer and Charlie was a comic strip based on Edgar Bergen's Mortimer Snerd and Charlie McCarthy ventriloquist dummy characters. It was originally illustrated by Ben Batsford, and then by Carl Buettner, who did this particular strip. Even though the strip is credited as "by Edgar Bergen," at least one source claims he didn't script it, though it doesn't say who did. There are gags in the strip taken directly from the Charlie McCarthy radio show, so I guess at least some of Bergen's own material made it into the strip. This iteration of it lasted for less than a year, though there was another, longer lasting Charlie McCarthy strip in the late 40s and early 50s.
Here we see Mortimer Snerd somehow breaking a New Year's resolution in record time, and encouraging Grampaw to break his as well. The final punchline is fine, but I think the joke in the third panel is funnier. Besides, the other rollerskate was left there before Mortimer made the resolution, so it shouldn't count.