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| 正面描述 | Printed in black letterpress on salmon-pink card stock, the face is enclosed within a single rectangular border rule. The issuing authority's name appears in the upper portion, separated from the central denomination statement by a thin horizontal rule. A sequential serial number is printed in the lower section alongside a small decorative asterisk motif, with the guarantee clause set in spaced capitals along the bottom. |
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| 背面描述 | The reverse, printed on the same salmon-pink card stock, is otherwise plain but carries a large oval violet inked municipal stamp applied by hand at centre, encircling a pictorial vignette of a rooster or bird motif with the legend of the Republican municipal council of Espluga Calva around the perimeter. A handwritten catalogue or inventory notation appears in ink at the upper right corner. |
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L'Espluga Calba is a small municipality in the Garrigues comarca of Lleida, and like hundreds of Catalan towns during the Spanish Civil War, it issued its own emergency fractional currency when the Republic's coin supply effectively collapsed after 1936. These municipal notes — billets de necessitat — were produced locally, often on whatever card or paper stock was available, with no central oversight of design or printing quality. Turró catalogues hundreds of such issues; this is one of the more obscure ones.
The thick card construction is typical of issues meant to survive heavy handling in small-town commerce, where notes changed hands daily for basic transactions.