Though I’ve never sold this cartoon, it’s one of my favorites. I love the punchline. It’s rare to read an old punchline and not feel the flutter in my chest that says, revise it, make it better.
I’m puzzled by the eyelashes, a classic bit of visual shorthand. They’re not necessary. The punchline depends on tonnage disparity, not gender. That’s the first clue to the cartoon’s age; only a younger me would have thought the elephant needed the blatant and traditional signage for gender identification. Male, female, the punchline still works. The second is the spacing of the eyes. Today I favor the widely-space variety you see on the man. This might be a transitional cartoon, with elements new and old. A Missing Link cartoon, except for the missing part.
UPDATE:
Mark Heath cartoons 
Some time ago a reader asked who was talking in the cartoon. The elephant’s mouth wasn’t sufficiently mouth-like. If I revise the mouth, I’ll revise the eyes. Once the car is on the lift for a brake job, you might as well take care of the shocks.