This is a great image and part of a set of five scalloped-edged, sizable diecuts Beistle began producing in 1932. Given their large size, these typically surface in poor condition. This one seems pretty nice. (Tape residue on the reverse doesn't bother me at all.) The rarest one from the set of 5 is the skeleton walking through the graveyard. It has been several years since one has surfaced. It sold for ~$3400.
Mark B. Ledenbach's vintage Halloween collectibles blog.