Green’s Dictionary of Slang

toerag n.2

[rhy. sl. = fag n.3 (2)]

a cigarette.

[UK]J. Curtis You’re in the Racket, Too 39: He fished out his cigarettes again. ‘Toe-rag?’.
[UK] (ref. to 1930s–70s) R. Barnes Coronation Cups and Jam Jars.