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| 正面描述 | Black intaglio on white cotton paper, with the denomination numeral 100 set within two oval guilloche cartouches at upper left and upper right, flanking a central top vignette of a seated classical allegorical figure. Additional decorative oval guilloche medallions are distributed in the corners and along the right margin, one containing a portrait bust of a male figure in period dress, while two vertical vignettes occupy the left border. The main body carries a typeset promise-to-pay text in Spanish with manuscript-style authorization lines for directors and shareholders below. |
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| 正面铭文 | EL BANCO DE BUENOS-AYRES Promete pagar al portador y a la vista la cantidad de CIEN PESOS en Moneda Metálica — Buenos Ayres Por los Directores y Accionistas |
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The Banco de Buenos Ayres was founded in 1822 as Argentina's first bank of issue, backed by the provincial government of Buenos Aires. It collapsed in 1826 under the financial strain of the war with Brazil, briefly reorganized, and was finally liquidated in 1836 — which makes any surviving note from the 1827–28 period particularly rare, issued during the bank's terminal phase rather than its productive years.
Survival rate on Buenos Ayres paper of this period is very low. Cotton substrate held up better than the rag stocks common elsewhere in the region, but redemption drives and deliberate destruction during liquidation took the majority.