It is 1949 and the photographer caught this Pennsy horse express car moving through the yard with a load of noisy horses. He assumed it was taking horses to the nearby Bel Air Race Track, which just reopened after extensive upgrades to allow larger crowds (and easier betting).
The Pennsy had 70 horse cars that pretty much moved race horses only, as other horses, even if they were somewhat valuable (like rodeo horses), would travel in stock cars. This is Lionel’s generic horse car released a couple years ago. At first, I was not going to get it because I could not find any pictures of a Pennsy horse car like this. They had 20 class B74a with clerestory roofs and no end doors, and 50 class B74b with round roofs and end doors. All photos I had seen of the B74b up to Lionel’s release had three doors, so I did some research. Sure enough, I found a photo in Staufers’ Pennsy Power III of a B74b with only two doors. Not exactly like Lionel’s, but definitely close enough.