This is an extremely rare issue of directories of merchants who would accept discount coupons for Duke cigarettes. These are tobacco card sized booklets and only six different directories have been identified to date.
Five of the directories are for merchants in New York City and the sixth is for merchants in San Francisco. The New York directories come in two varieties, one with the number of the directory on the front, the other with no number.
The 3rd page of each New York directory provided identifying information, below are scans of those pages: