The second spanking in Moon Mullins is quite different from the first, which took place in Kayo's imagination (psychologically interesting as that was): it's an accidental, burlesque-style swat given by Moon to Emmy while he's trying to spank Kayo. Actually, although we're going to number this spanking as #2, it occurred fourteen years earlier (in 1926) than #1. It was discovered by CSR Chief Strip Researcher Sweetspot and posted on the CSR Forum.
Note: Sweetspot edited out the figure of Kayo in order to keep this panel within CSR's "No kids getting spanked" guidelines.
The spanking panel. Art by Frank Willard assisted by Ferd Johnson. Scan by Sweetspot. Posted by the Web-Ed on 10/19/2018. © Chicago Tribune-New York News Syndicate.
Sweetspot: "October 17, 1926 - Emmy gets a swat thanks to Moon's powerful backswing."
Of course there's no OTK position, but we must remember this strip first appeared 92 years ago, when
burlesque was still something new and the "Bend over, get a swat" gag, of which this is a variant,
had not been seen a million times before. Emmy's dignity is certainly violated, thus the chief purpose
of applying a paddle-swat to the seat has been achieved! 
