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| 正面描述 | Printed in blue on plain paper stock, the note is framed at top and bottom by dotted underprint border bands in a pink-tinted ruling. The issuer name AJUNTAMENT DE POAL is set in letterpress at the upper centre, separated from the central panel by a thin rule. The denomination VAL PER 1 PTA. is rendered in bold, oversized block capitals against a fine guilloche mesh background occupying the central register. Below, three signature lines are ruled for Alcalde, Dipositari, and Finances; a circular municipal dry stamp appears at lower left, and a handwritten serial number is printed at lower right. |
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| 背面描述 | The reverse is entirely unprinted, presenting a plain cream-coloured paper surface with no design, text, or security elements. |
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Poal is a small municipality in the Pla d'Urgell comarca of Catalonia, and like hundreds of similarly minor Spanish towns, it issued its own emergency paper money during the Civil War after the Republic's coinage disappeared from circulation in 1936–37. The Ajuntament de Poal's 1 Peseta note, catalogued under Turró 1881, belongs to this vast and largely unstudied wave of local wartime scrip — thousands of distinct issues printed under wildly varying conditions, with no central oversight and no standardized printing arrangements.
Many of these Catalan municipal issues survive only in tiny quantities, not because of deliberate collecting but because small towns simply printed small runs.