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| 正面描述 | Printed in green ink on plain paper, the face carries a central vignette of three rural labourers engaged in agricultural work, framed by a simple border. The denomination "DIEZ CENTESIMOS" appears in bold lettering, with the issuer name, place, and date "TACUAREMBO, JULIO 1º DE 1872" also inscribed. Serial number and authorising signatures are added in manuscript ink. |
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| 背面描述 | The reverse shows a bleed-through impression of the obverse vignette and lettering printed in green ink, visible as a mirror image through the thin paper stock; no intentional design is present on this side. |
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Private merchant notes circulated widely in Uruguay's interior during the 1860s and 1870s, filling a vacuum left by the near-total absence of branch banking outside Montevideo. Tacuarembó, a departmental capital in the rural northeast, had no chartered bank until well into the following decade, so estancieros and merchants like Valdez issued fiduciary scrip redeemable against their own commercial credit — essentially a personal promise backed by cattle, land, or trade goods rather than specie reserves.
The legal standing of such emissions was perpetually ambiguous under Uruguayan commercial law of the period.