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| 正面描述 | Portrait vignette of Francesc Macià (1859–1933), former President of the Generalitat de Catalunya, positioned to the right. The face bears letterpress-printed municipal bond text arranged across the note, with the issuing authority legend running along the lower portion. |
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| 正面铭文 | AJUNTAMENT D'ESPLUGA CALVA BON UNA PESSETA CONTRA LA CAIXA MUNICIPAL (Translation: City Council of Espluga Calva Bond One Peseta Against the Municipal Treasury) |
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L'Espluga Calba is a small municipality in the Garrigues comarca of Lleida, and like hundreds of Catalan and Aragonese towns during 1936–37, it issued its own emergency fractional currency after the Republic's small-change crisis rendered coins effectively absent from daily commerce. The hoarding and melting of silver and copper coinage in the early months of the Civil War collapsed the retail economy at the local level, forcing town councils to improvise.
Turró catalogues this as #949 — a relatively high number that reflects just how many separate municipal issues existed in this period, most in tiny print runs intended purely for local use within a single village economy.