My Retrospace has a gallery of spanking scenes from vintage American comics.
The examples are almost all male-dominant and female-submissive, and most make reference to parental discipline. I.e. that women are children and need to be disciplined by men.
Some examples even propose that because the woman wasn’t properly spanked when she was a child, she needs to be spanked now. Note that many of these scenes have third-part observers, or even take place in a public place where other people witness this disciplinary ritual.
I’m still interested in the theory that spanking and domestic discipline was big in the 1950s and 1960s of America because of anxiety about change in the family structure: fear of juvenile delinquency, fear of liberated women, fear of loss of male privilege. These scenes are a ritual of reaffirming the proper order, by an act that can easily be seen as a sublimation of sex.
There are a couple of example of female-female spanking, but these are in the same familial context.