That is the most rounded and snowy skeleton I’ve ever seen. It is actually a snowman with top hat, Bob Cratchit scarf and shovel. The tally has nothing to do with Halloween. it is a fine tally with great Christmas imagery.
You can’t go wrong with this fine seller. This jaunty Halloween snowman rarely is offered with a fully intact pipe. It’s nice to see a smattering of worthwhile items on eBay.