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| 正面描述 | Red letterpress printed on cream paper stock, the face is framed by a continuous floral border. The municipal coat of arms of Valls occupies the centre of the note, flanked by symmetrical decorative branches, with the issuing authority and denomination inscriptions arranged around the central vignette. The full treasury acknowledgment text and the date of issue, 16 February 1937, are set in letterpress below the coat of arms. |
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| 背面铭文 | 1 PESSETA 1 Emissió feta per acord de l'Ajuntament en la sessió del 15 de Febrer del 1937. De circulació a Valls (Translation: 1 Peseta 1 Issued by agreement of the City Council in the session of February 15, 1937. Of circulation in Valls) |
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During the Spanish Civil War, the Republican zone experienced a catastrophic shortage of small-denomination coinage almost immediately after July 1936. Hoarding and metal requisitions gutted everyday transactions, and hundreds of Catalan municipalities — Valls among them — filled the gap by issuing their own emergency paper. These local emissions had no legal authority beyond the issuing town's borders, which made them functionally useless outside the immediate community and ultimately unredeemable once the war ended.
Imprenta E. Castells was a local Valls printing house, not a specialist security printer, and the notes reflect that — modest production values typical of the municipal emergency series catalogued under Turró.