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| 背面描述 | Plain letterpress reverse centred on the coat of arms of the Spanish Republic, flanked on both sides by stylized ears of wheat. The denomination figure appears in bold print against an unadorned ground, in the austere typographic style characteristic of wartime municipal emergency issues. |
| 背面铭文 | 1 PTA (Translation: 1 Peseta) |
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Polán is a small municipality in the Province of Toledo, and like hundreds of Spanish towns during the Civil War, its municipal council issued its own emergency paper money when the Republican zone faced an acute shortage of small-denomination coinage from 1936 onward. These local issues — technically illegal under earlier monetary law but tolerated out of necessity — were produced with whatever printing resources were locally available, which is why quality and consistency vary so dramatically across surviving examples from the same series.
The Gari Monerris catalogue remains the primary reference for these Castilian municipal emissions, and many issues from villages of this size survive in genuinely tiny numbers.