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| 背面描述 | Letterpress-printed in green, the reverse presents the face value within a circular frame at centre, with a vignette of a farmer harvesting with a sickle and the local municipal shield to the right. The spare, utilitarian composition is wholly consistent with the letterpress methods employed for Spanish Civil War-era municipal emergency issues. |
| 背面铭文 | CONSEJO MUNICIPAL DE ESPLÚS 10 CÉNTIMOS (Translation: Municipal Council of Esplús / 10 Céntimos) |
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Esplús is a village in the Huesca province of Aragon with a population that barely scraped past a few hundred in the 1930s. That a municipal council this small was issuing its own fractional currency in 1937 speaks directly to the near-total collapse of small-denomination coinage circulation during the Civil War — Republican-held territories across Catalonia and Aragon produced hundreds of these emergency local issues because the central government simply could not supply enough small change to keep daily commerce moving.
The C.A.M. printer in Barcelona handled a considerable volume of these municipal emergency notes, which accounts for the relatively consistent production quality across otherwise obscure issuing authorities.