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| 正面描述 | Plain light beige ground with a fine dotted underprint, enclosed by an ornamental letterpress border in brown and blue. The central text block carries the denomination and mandatory circulation notice in Catalan, printed in brown and blue ink, with the issuing authority and expiry date set within the framing. |
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| 背面描述 | Largely plain reverse on unprinted beige paper, bearing a single oval municipal validation stamp applied in red-pink ink to the left field, with the circular legend of the Ajuntament de Tornabous legible around its perimeter and a small central device within the oval. |
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Tornabous is a small agricultural municipality in the comarca of l'Urgell, Lleida province, and like hundreds of Catalan and Spanish villages during the Civil War, it issued its own fractional emergency currency after the Republic's small coins effectively vanished from circulation in 1936–37. Hoarding, metal requisitions for the war effort, and the collapse of normal supply chains all contributed. The Ajuntament simply filled the gap.
Imprenta Crònica Targarina, based in the nearby market town of Tàrrega, served as the practical printer for numerous l'Urgell municipal issues during this period — a local press doing regional work under wartime conditions, not a specialist security printer.