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| 正面描述 | Black letterpress print on brown and green guilloche underprint. The Nicaraguan coat of arms — an equilateral triangle enclosing a volcanic landscape with a rising sun, flanked by the national motto ribbons and surrounded by a wreath — occupies the upper left, with the large denomination numeral '20' in ornate block lettering at the lower right corner. The centre carries the issuer title 'Tesoro Nacional' in decorative script above a block of legal-tender text, with a rosette guilloche underprint bearing the numeral '20' in the lower centre and three signature lines for El Ministro de Hacienda, El Presidente, and El Tesorero. |
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| 背面描述 | Printed entirely in green, the reverse is composed of dense, interlocking lathe-work and guilloche rosette patterns forming an elaborate engine-turned border. A central horizontal band in darker green carries the denomination 'VEINTE CENTAVOS' flanked by the numeral '20' within a plain oval, while the issuer title 'TESORO NACIONAL' arcs across the top and 'REPÚBLICA DE NICARAGUA' curves along the bottom. The printer's imprint appears in small type at the foot of the note. |
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Payot, Upham & Co. operated out of San Francisco from the mid-nineteenth century and handled a significant share of Central American fiscal printing during the 1880s and 1890s — a period when no local infrastructure existed to produce secure currency in the region. Nicaragua's Tesoro Nacional relied on foreign contractors almost exclusively during this period, and the San Francisco firm was a practical geographic choice compared to the transatlantic alternative of London or Paris.
The P#18 series is scarce. Low-denomination fractional treasury notes from this era rarely survived in any quantity; they circulated hard and were discarded once worn beyond use.