This character is from a Donald Duck short called the Spirit of ’43. This was a WW2 propaganda short about paying your taxes to support the war effort at the time.
The character here isn’t really named but has a Scottish accent and is on the side of saving your money and paying taxes.
The character was designed by Carl Barks and is the prototype for what would become Scrooge McDuck.
Notes
- Because this short was commissioned by the US government it was automatically public domain upon release.
- While this is undoubtedly a prototype for the character, Scrooge McDuck is not public domain and is still copyrighted and trademarked by Disney.