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| 背面描述 | Printed in red-brown and blue, the reverse is dominated by a large central oval vignette in blue intaglio showing the Persian imperial coat of arms — a crowned lion passant bearing a sword, set against rising sun rays and flanked by laurel branches. A bold guilloche rosette carrying the numeral "100" occupies the left panel, with a blank oval cartouche to the right reserved for the payable-city overprint. The bank title "THE IMPERIAL BANK OF PERSIA" runs along the top border and "ONE HUNDRED TOMANS" along the bottom, with corner denomination numerals in red. |
| 背面铭文 | PAYABLE AT TEHERAN ONLY THE IMPERIAL BANK OF PERSIA 100 ONE HUNDRED TOMANS BRADBURY WILKINSON & Co. Ld. ENGRAVERS, NEW MALDEN, SURREY, ENGLAND |
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The Imperial Bank of Persia was a British-chartered institution established in 1889 under a concession granted by Nasr-ed-Din Shah, giving it the exclusive right to issue banknotes throughout Persia. That political arrangement made the bank deeply controversial from the start — Iranian nationalists viewed it, not unreasonably, as an instrument of British financial control. By the time this note was circulating in the late 1920s, the Reza Shah government was actively working to dismantle the bank's note-issuing privileges, which were finally transferred to Bank Melli Iran in 1932.
Bradbury Wilkinson produced the plates at New Malden. The 100 Toman denomination was the highest in the series, meaning circulation was narrow and attrition correspondingly low — surviving examples tend to show light use rather than the heavy wear typical of smaller denominations.