1 Peseta Besora

Santa Maria de Besora is a municipality in Osona, Barcelona province, with a population historically numbering in the hundreds. During the Spanish Civil War, the Republican government's decree of June 1937 authorized Catalan municipalities to issue their own small-denomination emergency currency — els bitllets locals — to address a crippling shortage of coin caused by widespread hoarding and metal requisitioning. Besora's issues are among the more obscure examples from this period, produced by a council with almost no financial infrastructure and a tiny population to absorb them.

Turró 434 is the standard reference for collectors of Spanish Civil War municipal issues. Very few Besoran notes survive in any quantity.