Not much information to start with on this one. It looks like there is only a middle initial and the last name, Smith. No location.
Eugene Warren Smith, born in Indiana, was a photographer in Pittsburg, KS,for most of his life.
In photographers of the era, there was a John E. Smith and a Charles E. Smith and even an Elmer Smith and probably other possibilities.
Maybe another cabinet card from this photographer, without the corner missing, will turn up in LOST GALLERY and reveal at least a first name.
The following cards are from photographers named Smith. No connection to E Smith of Kansas has been made so far.
photographer: C R Smith
(This is possibly photographer C R Smith of Sanford, ME)
example from auction site