2 Pesetas Valls; Joan Sanroma - Vins i Licors

Valls, a town in the Tarragona province of Catalonia, was one of hundreds of Spanish municipalities and local businesses that issued emergency paper scrip during the Civil War after the Republican government's coin shortage left daily commerce effectively paralyzed. These vales — issued by private commercial establishments rather than municipal authorities — are among the most ephemeral artifacts of that period. Joan Sanromà operated a wine and spirits business, and the firm's scrip circulated purely as a local convenience instrument, redeemable only within the immediate trading community.

The Álvarez-Linares census reference AL#2501 places this among documented Catalan commercial emissions, though surviving examples are sparse precisely because redemption and destruction were expected at the war's end.