This Wills Cigarette card features a painting of Cruden Bay, in Aberdeenshire, Scotland. The course was built in 1894 and designed by Old Tom Morris and Archie Simpson. Golf has been played at that location, however, since at least 1791.
There’s no date for this card, but given the clothing, it likely is the late 1800s. Cigarette cards were given away with packs as a promotional item starting around 1875. The practice ended just after WWII.
The images are from the George Arents Collection, The New York Public Library. “Cruden Bay. Aberdeenshire.” The New York Public Library Digital Collections. http://digitalcollections.nypl.org/items/510d47e4-0e1c-a3d9-e040-e00a18064a99