Green’s Dictionary of Slang

tops n.1

[top n. (2)]

pamphlets and broadsheets that purport to detail last words from the gallows, deathbed confessions etc.

[UK]Hotten Dict. of Modern Sl. etc.
[UK]Hotten Sl. Dict.
[UK]Sl. Dict. 361: Would you lend me the price of 2 Gross of Tops, Dies or Croaks, which is 7 shillings.
[UK]A. Barrère Argot and Sl. 272: The criminal... would perhaps utter for the edification of the crowd his ‘tops, or croaks,’ that is, his last dying speech.
[UK]Burnley Exp. 8 Aug. 4/8: The last dying speeches hawked about the streets were ‘tops’ or ‘croaks’.