10 Centimos Empori; Cooperativa C. I. A. C.

C.I.A.C. — almost certainly standing for a workers' cooperative of some kind — was one of hundreds of local entities across Republican Spain that began issuing their own fractional scrip after the outbreak of the Civil War in July 1936. The Francoist advance disrupted coin supply almost immediately, and municipal councils, trade unions, cooperatives, and factory committees all filled the vacuum with locally printed paper. These emissions were technically illegal under the Republican government's own regulations but were tolerated out of necessity.

Empori is the Catalan name for L'Empordà, placing this note firmly in the northeastern corner of the country — an area that fell to Nationalist forces in early 1939, at which point all such scrip became worthless overnight.