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| 正面铭文 | SERIE X REPÚBLICA DE NICARAGUA VEINTE CENTAVOS TESORO NACIONAL Este billete será recibido en las oficinas Fiscales como moneda de Curso Legal (Art.1º) Desde el mês de Enero de 1896. La Tesoreria amortizara no ménos de $15.000ºº mensuales de billetes (Art.7º) Decreto de 12 de Octubre de 1894. (Translation: SERIES X Republic of Nicaragua Twenty Cents National Treasury This note will be received at the Fiscal Offices as Legal Tender currency (Art.1º) Since the month of January, 1896. The Treasury will amortize no less than $15,000 monthly of banknotes (Art.7) Decree of October 12, 1894.) |
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| 背面铭文 | TESORO NACIONAL VEINTE CENTAVOS REPÚBLICA DE NICARAGUA Lith. Payot Upham & Co. S.F. (Translation: National Treasury Twenty Cents Republic of Nicaragua Lith. Payot Upham & Co. S.F.) |
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Payot, Upham & Co. operated out of San Francisco from the mid-nineteenth century and handled a significant share of Central American fiscal printing during the 1880s and 1890s — a period when no local infrastructure existed to produce secure currency in the region. Nicaragua's Tesoro Nacional relied on foreign contractors almost exclusively during this period, and the San Francisco firm was a practical geographic choice compared to the transatlantic alternative of London or Paris.
The P#18 series is scarce. Low-denomination fractional treasury notes from this era rarely survived in any quantity; they circulated hard and were discarded once worn beyond use.