1 Peseta Valls; Joan Sanroma - Vins i Licors

Emergency local currency issued during the Spanish Civil War, when the collapse of small-denomination coinage circulation forced municipalities, businesses, and cooperatives across Catalonia to print their own fractional notes. Joan Sanromà operated a wine and spirits business in Valls, a town in the Alt Camp comarca of Tarragona province — merchant-issued vales of this type were a practical stopgap, redeemable at the issuing establishment and accepted informally in the immediate locality.

The Altach reference AL#2500 places this within the documented corpus of Catalan Civil War emergency issues, though survival rates for merchant-issued pieces from small commercial operations are typically lower than for municipally-backed equivalents.