WW1 Era Trench Art Shell Head Cigarette Lighter

A good example of a WW1 one 'in the field' constructed brass trench art cigarette lighter, what sets this one apart from the norm is the inclusion of a silver strip near the base which is French and has the motto 'Ministere de Finances', something the soldier must have picked up and used to embellish the lighter, it comes in good condition for its age with signs of use and a few shallow dents, it measures just over 3 inches long.