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| 正面描述 | Cream card stock printed in red and blue letterpress, enclosed within a blue dotted rectangular border with decorative corner ornaments. The issuing authority and municipality name appear in red capitals across the upper portion, with the denomination rendered in large blue numerals and abbreviated unit at centre, separated by a small red downward-pointing triangle. A serial number in red is printed at the base. |
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| 背面描述 | Plain cream card stock bearing a single applied element: an oval violet ink handstamp of the Republican municipal council enclosing a central heraldic vignette of the local coat of arms. The letterpress impression from the face is faintly visible in mirror image through the stock, a characteristic of these Civil War-era emergency issues. |
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Borrassà is a village in the Alt Empordà comarca of Girona with a population that barely exceeded a few hundred during the Republic. That a municipality this small issued its own emergency paper in 1937 is less surprising than it sounds — the collapse of small-denomination coinage across Republican Spain during the Civil War forced hundreds of Catalan and Aragonese councils to print their own local scrip, most of it crude, some of it never formally redeemed.
Turró catalogues this as #501. The thick card construction was typical of locally produced emergency issues where standard banknote paper was simply unavailable.