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100 Cruzeiros overprint on 100 Mil Réis P# 70
| Issuer | Tesouro Nacional (National Treasury of Brazil) |
|---|---|
| Year | 1942 |
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| Printer | American Bank Note Company, New York, United States |
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|---|---|
| Obverse lettering | REPUBLICA DOS 100 100 ESTADOS UNIDOS DO BRASIL 100 100 NO THESOURO NACIONAL SE PAGARÁ AO PORTADOR DESTA A QUANTIA DE CASA DA MOEDA 100 CRUZEIROS 100 100 CASA DA MOEDA 100 CRUZEIROS 100 CEM MIL REIS 100 VALOR RECEBIDO AMERICAN BANK NOTE COMPANY. (Translation: Republic of the United States of Brazil In the National Treasury will be paid to the carrier of this amount of Mint 100 Cruzeiros One Hundred Thousand Réis Amount Received American Bank Note Company.) |
| Reverse description | Printed entirely in green by intaglio, the reverse presents a panoramic vignette of Rio de Janeiro's Guanabara Bay, with the distinctive profile of Pão de Açúcar (Sugarloaf Mountain) rising above the bay and the urban landscape of the city spread across the foreground. Large white numeral 100 counters appear at the left and right within elaborate guilloche medallions, and a bold cartouche at the lower centre carries the state title. The printer's imprint appears at the bottom margin below the central frame. |
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| Comments |
Brazil's 1942 Cruzeiro reform abolished the Mil Réis after four centuries of use, replacing it at par — one Cruzeiro for one Mil Réis — which made large-scale revaluation unnecessary but required rapid reissuance of existing stocks. Rather than wait for entirely new print runs, the Treasury authorized overprinting of unissued P#70 notes from the ABNC vaults. The overprint program was a stopgap while fresh Cruzeiro-denominated notes came online.
Over twelve million examples were processed, making this one of the higher-volume overprint issues in the transition series. Despite that quantity, examples with a clean, unsmudged overprint strike are notably harder to find than the raw numbers suggest.