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| 正面描述 | Printed in green on a light beige stippled underprint, the obverse centres on the local coat of arms of Valls flanked by a vignette of factories to the left and a rural landscape to the right. Letterpress text in Catalan records the municipal treasury's obligation to the bearer, including the date of authorising session and place of issue. The denomination '50 CÈNTIMS' appears in bold lettering above and below the central design. |
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| 正面铭文 | AJUNTAMENT DE VALLS 50 CÈNTIMS La Tresoreria de l'Ajuntament reconeix a favor del portador CINQUANTA cèntims Emissió feta per acord pres en la sessió del 19 de Maig. Valls 19 de Maig del 1937. (Translation: City Council of Valls 50 Centimos The treasury of the City Council recognizes in favor of the bearer Fifty Centimos Issue made by agreement taken in the session of May 19. Valls May 19, 1937) |
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One of hundreds of emergency paper issues produced by Catalan municipalities during the Civil War, when the collapse of small-denomination coinage left local economies effectively paralyzed. The Republican government's inability to maintain coin supply pushed the burden onto town councils, cooperatives, and even individual businesses — each printing their own scrip with whatever press happened to be available locally.
Imprenta E. Castells was a Valls-based commercial printer, not a security printer. The technical limitations show.