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| 背面描述 | Plain cream card stock printed in dark red, with the face value 'Val 20 Cts.' set in large bold block lettering centred between double ruled horizontal lines at top and bottom. A faint circular municipal seal impression is visible at centre, applied as a control stamp. The overall design is typographic with no pictorial elements. |
| 背面铭文 | Val 20 Cts. (Translation: Value 20 Centimos) |
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Gerri de la Sal is a tiny salt-producing village in the Pallars Sobirà comarca of Catalonia, and like hundreds of similarly small municipalities it issued its own emergency paper money during the Spanish Civil War when Republican-zone coinage disappeared almost entirely from circulation after 1936. These local issues — collectively called "guerra civil" notes or *moneda local* — were produced by town councils with whatever printing or duplicating resources were at hand, which in many cases meant little more than a rubber stamp and cardstock cut to size.
Turró catalogues this as #1117, placing it among the better-documented Catalan municipal issues, though surviving examples remain scarce given the improvised nature of production and the note's near-certain destruction after Franco's victory made Republican-issued paper politically dangerous to possess.