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| 正面描述 | Black print on gray and multicolor guilloche underprint. Portrait of Gaspar Silveira Martins at left, with the full legal text of the bond obligation occupying the central field, including references to Law No. 523 of 1930 and the relevant decrees. The denomination "100" and series designation appear in bold lettering, with the issuing authority's name across the lower portion of the note. |
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| 背面铭文 | THESOURO do 100 ESTADO do RIO GRANDE do SUL Lithographia da Livr. Do Globo. Porto Alegre (Translation: Treasury of State of Rio Grande do Sul Lithography of Globo Bookshop. Porto Alegre) |
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The 1932 Rio Grande do Sul state bonus issue was a direct consequence of the Constitutionalist Revolution — specifically the financial pressure on Getúlio Vargas's federal government and its allied states to fund military operations. Rio Grande do Sul, as Vargas's home state and a key political base, issued these emergency bonuses to meet local obligations when federal currency flows became unreliable during the conflict.
Lithografia da Livraria do Globo was a Porto Alegre commercial printer better known for book production than currency work. The limitations of that background are sometimes visible in surviving examples of this series.