The main difference between the settings of the two stories is:
A. One is set in a Victorian era England, the other in early 20th century New York.
"The Walrus and the Carpenter," written by Lewis Carroll, is set in a whimsical, fantastical world that has Victorian influences, while "The Cop and the Anthem," written by O. Henry, takes place in New York City in the early 20th century.