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| 背面描述 | Red dotted underprint with multiple linear border frames in red, matching the obverse layout. A framed text box at top contains the redemption clause in black letterpress. Below, two signature lines are arranged side by side for the Caixer and Secretari Interventor, with a third signature line for the Alcalde centered at foot. A circular violet official municipality stamp is applied to the right side over the signatures. The denomination 10 cts. appears in large bold type across the center of the note. |
| 背面铭文 | Reintegrable en la Caixa Municipal en virtut d'acord de l'Ajuntament en data 27 d'Octubre de 1937 10 cts. El Caixer, El Secretari Interventor, L'Alcalde, (Translation: Refundable to the Municipal Treasury by agreement of the City Council on October 27, 1937 10 Centimos. The Cashier, The Interventor Secretary, The Mayor,) |
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Maçanet de la Selva is a small municipality in the Girona province of Catalonia, and this 10 céntimos note is one of hundreds of locally-issued emergency notes — the so-called moneda de paper — that flooded Republican-held Catalonia from 1936 onward after metallic coinage effectively vanished from circulation. The hoarding and melting of coin during the early months of the Civil War forced even minor ajuntaments to print their own fractional currency.
Turró catalogues this issue under 1392, confirming it as a documented emission rather than an unofficial scrip. Small-town Catalan notes of this period are frequently found with uneven cutting and inconsistent inking — a direct consequence of production by municipal offices without printing infrastructure.