Two tax gatherers

This applies to the United States, Canada, the European Union and those countries with a copyright term of life of the author plus 70 years.

Note that a few countries have copyright terms longer than 70 years: Mexico has 100 years, Colombia has 80 years, and Guatemala and Samoa have 75 years. This image may not be in the public domain in these countries, which moreover do not implement the rule of the shorter term. Côte d'Ivoire has a general copyright term of 99 years and Honduras has 75 years, but they do implement that rule of the shorter term.