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| 正面描述 | Printed in light brown ink, the face is enclosed within a wide rectangular border of geometric line work. The coat of arms of the Spanish Republic occupies the central field, flanked symmetrically by geometric ornamental designs. The issuing authority and denomination are rendered in bold letterpress type. |
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| 背面描述 | The reverse is plain, bearing a single hand-applied violet oval rubber stamp. The stamp reads 'CONSEJO MUNICIPAL' around the upper arc and 'PALOMAR' along the lower arc, enclosing a small shield at its centre. |
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Palomar is a small municipality in Valencia province, and this note is one of hundreds of hyperlocal emergency issues that flooded Republican-held Spain during the Civil War after the central government's Decree of 12 May 1937 authorized municipal councils to issue small-denomination paper to relieve a catastrophic shortage of metallic coinage. The silver and copper had vanished — hoarded, melted, or simply gone — leaving ordinary commerce paralyzed at the lowest transaction level.
The Turró and Garicatalogue references place this squarely within the Valencian series. At 50 × 40 mm, it is among the smallest paper money ever formally issued by any governing authority in Europe.