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| 背面描述 | Plain cream-coloured field printed in black, with the Catalan coat of arms — the four vertical bars on a shield within a decorative cartouche — positioned in the upper left. The issuing authority is set in bold uppercase to the right of the arms, and a handwritten serial number prefixed 'N.°' appears at upper right. The issue date and the legal tender declaration are set in two blocks of letterpress text in the lower portion of the note. |
| 背面铭文 | AJUNTAMENT DE OS DE BALAGUER N.° [serial number] Emissió: 25 de març del 1937. Curs obligatori per a canvi. (Translation: City Council of Os de Balaguer Issue: March 25, 1937. Mandatory legal tender for change.) |
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Os de Balaguer is a small municipality in the Noguera comarca of Lleida, and like hundreds of Catalan and Spanish towns during the Civil War, it issued its own emergency fractional currency in 1937 when Republican-zone coinage virtually disappeared from circulation. Silver and copper had been hoarded, melted, or requisitioned, leaving a crippling shortage of change for everyday transactions. Municipal councils stepped in — not by choice but by necessity.
Imprenta Unió Obrera in nearby Balaguer printed this note, the press name itself reflecting the collectivized labor structure of the Republican rear in that period. Turró catalogues hundreds of these Catalan municipal emissions; 1723 is a late enough number to suggest Os de Balaguer's issue was neither early nor particularly large in scope.