4-4-0 SLSF 184 The back reads SL-SF No. 184, 4-4-0, Fuel: Oil, Taken: Columbus '33 by Marshall D Sage.
My bet is Kansas. Those little engines were used quite a bit on the Kansas lines. Oil burners also used over there. Tom
In Joe Colias' book Frisco Power, second edition, page 93 shows a 1940 R. J. Foster photograph of 4-4-0 SLSF 184 in Memphis, TN Further it mentions use of the rebuilt 4-4-0s on "...an Amory, Mississippi to Pensacola, Florida, schedule."