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| 正面描述 | Plain white note with the face value and series designation rendered in black typewritten text at centre. A circular black rubber stamp impression with the issuer's name encircles the central text, serving as both authentication device and primary design element. The layout is entirely typographic, devoid of vignette or decorative guilloche work, consistent with wartime emergency issue practice. |
|---|---|
| 正面铭文 | UNA PESETA S : 2 : Val sol a Besora (Translation: One Peseta Series 2: Valid only in Besora) |
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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.