This is Roud #17004. and Roud has more than a dozen citations (though I wonder about one or two of them). Silber's Songs of the Civil War would date it to the Campfire Songster of 1862. McNeil's Southern Mountain Folklore would push it back all the way to 1853. McNeil also claimed that one Julien Carle wrote it. I have no proof of that either way. It does seem to date back at least to the American Civil War, though, and to have been quite popular in the First World War.

Obviously it can be as bawdy or clean as you like.