Singleton & Cole
Peter has been in touch about this query and seems to have solved the mystery...
From my point of view the player facing forward is Billy Goldie. He played for Liverpool from 1897 to 1904 (174 appearances, 6 goals). He left for Fulham in 1904 before moving to Leicester Fosse in 1908. I send you a compilation of pictures from different periods to help prove my theory.
10:53 PM 21/05/2014
I have seen on the website that you have put that the identity of the unknown Singleton Dunlop card is Billy Goldie which Pete from Poland sent in. He sent me the same email and after forwarding it to George Rowland who is the number one Liverpool expert he said it wasn't Goldie. The picture had also been shown to the chap who has the Liverpool memorabilia website and he doesn't recognise the Dunlop picture as being anyone who has played for Liverpool.
Goldie was suspended with two other players for taking money from Portsmouth to join them in 1902 or 03. Apparently he didn't play for Liverpool after that so I don't think they would want a picture of him 2 years later on a cigarette card. Apart from anything else Goldie doesn't look like the guy on the card. They have a different shaped face. If Peter's basing his guess on a player who played for Liverpool but nowhere near the time the card was printed,doesn't look like the player in the picture but has a moustache then he may as well have said that he thought it was Graeme Souness.
With 2 Liverpool experts not identifying the player in the picture I think it's a player from another team or even another sport. I have been through all the Smiths sets from the same time and haven't come across anyone who looks like the player on the card, including another picture of Goldie who looks even less like him than the other pictures Peter sent.
The only reason I am writing to you as I would love one day to solve this and discover who the guy is and don't want the people that look at you site thinking it has been solved when it clearly hasn't.
Footballers - errors & varieties
45. Dunlop (Liverpool) facing forward
45. Dunlop (Liverpool) facing left