This is an etching of a pair of men, one signing a document at a table and another looking on, measuring 2 1/8"x2 3/8" plate size.  In the plate at the bottom is signed "imp Salmon" and a conjoined "ME."  This is a 1903 work by Jean-Louis Ernest Meissonier titled Le Sergent Rapporteur.  It mounted in a stained matte but is otherwise in very good condition.