Description and research notes
This proof sheet represents the back of the one hundred lire denomination prepared for the Regie Finanze of the Kingdom of Sardinia and preserves a pre-date control state in which the control framework is fully engraved but carries no engraved date. All elements originate from plate number two. The entire composition is enclosed within a rectangular ornamental frame and printed under full intaglio pressure on official laid paper, with plate impression clearly visible from the verso.
The engraved design is concentrated in the upper portion of the sheet. A double denomination cartouche marked 100 appears near the upper border. Below it, the central device consists of a Savoyard cross within a wreath-like enclosure, engraved with dense linear detail and surrounded by scrollwork that integrates into the lower border. At the right, a stacked calligraphic authority block is fully engraved, reading Maestro Auditore, Maestro Auditore, Tesoriere generale, and Controllore della Tesoreria, aligned vertically within the frame.
In this pre-date control state, the left and central text areas remain unpopulated by legal obligation text. No No. fields, no Per il Capitale di lire cento inscription, and no dated line are engraved on this impression. The sheet therefore preserves the control framework, emblem, denomination cartouche, and the right-side authority titles as a distinct engraved state without any temporal inscription.
The lower border carries the engraved plate identifier P.2, confirming production from plate number two and documenting systematic plate-based preparation. The sheet format preserves full margins and original plate context, confirming that the impression was never prepared for circulation or cutting. No serial numbers, handwritten entries, signatures, or issuance markings are present.
This pre-date control state survives as a complete and independently preserved proof impression. Its preservation as a full sheet records an early control stage within the production of the one hundred lire issue, prior to the addition of dated and fully populated legal text on later control impressions.