This *Where and when* has a look of Manchester about it, but that's pure speculation. It shows 8F 2-8-0 No 48026 at the head of a mixed freight being banked by what appears to be a Stanier Black 5 4-6-0. The urban skyline should give plenty of clues.
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No idea on date either, or year even. So let's see what the detectives amongst us can suggest.
John.