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| 正面描述 | Printed in green and brown on a light-green underprint, the obverse carries a central ornamental vignette with typeset text in letterpress style. The full text of the promissory obligation — identifying the Catania branch, date of issue, and payee — is laid out across the face. Series designation and serial number appear at lower left, rendered in brown and black respectively. |
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| 背面铭文 | BANCO DI SICILIA vale lire 100 BANCO DI SICILIA il presente titolo può circolare soltanto in italia F.I.P.E (Translation: Bank of Sicily Value 100 Lire Bank of Sicily This title (note) may be circulated only in Italy.) |
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By 1976, the Banco di Sicilia had long ceased to function as a bank of issue in any meaningful monetary sense — the Banca d'Italia had held that monopoly since 1926. These 100 Lire notes were essentially convenience instruments, issued to alleviate a chronic small-denomination coin shortage that plagued Italy through much of the 1970s. Municipalities, transport companies, and retailers all issued similar substitutes during this period, a workaround that the Italian government tolerated rather than endorsed.
SIACA, based in Cento near Ferrara, handled a significant share of Italy's emergency currency printing during the coin crisis years. Redemption was theoretically guaranteed but in practice inconsistent.