Daffy's "splice" film borrows its title card from Gold Is Where You Find It (1938), a movie produced by Warner Bros. that same year.
The romantic scene Daffy interrupts appears to be a spoof take on actress Katharine Hepburn. And actor Charles Boyer.
Fancy cigarette lighters had become extremely popular amongst cafe society and Hollywood's elite in the 1920's and 30's, so the spoof of one here would have made adult cinema audiences laugh. A Ronson Touch Tip table model lighter would grace Humphrey Bogart's desk just three years later in The Maltese Falcon (1941) and has become a highly sought after collector's item.