W.D. & H.O. Wills was a British tobacco manufacturing company formed in Bristol, England. It was the first British company to mass-produce cigarettes. It was one of the 13 founding companies of the Imperial Tobacco Company (of Great Britain and Ireland); these firms became branches, or divisions, of the new combine and included John Player & Sons.

In 1888 W.D.& H.O. Wills became the first British cigarette manufacturer to include cards, again originally for advertising purposes; however in 1895 they issued their first general interest set titled Ships & Soldiers. This no doubt represented the target market for their product. Cigarette cards are small collectible cards issued by tobacco companies between the late 19th century and the 1940s. They first served to protect cigarettes inside soft paper packs, but soon became popular advertising tools and collector items.

http://id.loc.gov/authorities/subjects/sh85025954

https://www.historic-uk.com/CultureUK/Cigarette-Cards-Cartophily/

https://en.wikipedia.org/wiki/W.D._%26_H.O._Wills