1 Peseta Besora

Santa Maria de Besora is a municipality in Osona, Catalunya, with a population that barely exceeded a few hundred during the 1930s. That it issued its own emergency currency is less surprising than it sounds — the collapse of small-denomination coinage across Republican Spain after July 1936 forced hundreds of municipalities, however tiny, to print their own paper substitutes or face a complete breakdown of local commerce. These are guerra civil municipal issues, and Besora's are among the smaller-town examples catalogued by Turró.

The thick card stock was a deliberate choice at the local level, meant to give the scrip enough physical durability to survive repeated handling in a single village economy.