Memorial card on the occasion of the death of Emma Sheppe on May 8, 1924. There's a blemish after her surname, so it's possible there's an extra letter to Sheppe.
"Emma Sheppe, Died May 8, 1924, Age 71 years" - implying she was born about 1853. Text at bottom indicates the card was printed by H. F. Wandell in Leipsic, Ohio; there's nothing on the reverse.
From brief online research, hopefully correct: [corrections and additions welcome!]
If you have corrections and/or additions to the information above, or if you feel that the memorial card represents another Emma Sheppe, please leave a comment or contact me directly.