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 the fixed-date control state dated Torino il p. Gen. 1746. The entire composition is engraved within a rectangular ornamental frame and printed under full intaglio pressure on official laid paper, with the plate impression clearly visible from the verso.
The design is organized symmetrically around a central crowned Savoyard shield bearing the cross of Savoy, enclosed within a laurel wreath and flanked by scrollwork and denomination cartouches marked 100. To the left and right of the central emblem appear formal legal text blocks beginning with No. and Per il Capitale di lire cento, establishing the monetary obligation. The dated inscription Torino il p. Gen. 1746 is engraved within the right-hand text field, fixing the control state to a specific administrative year.
Below the central emblem, a ribbon bearing the inscription Regie Finanze integrates the heraldic and textual elements into a unified fiscal authority statement. The lower margin of the design carries the engraved plate identifier P.2, confirming production from plate number two and documenting systematic plate-based preparation rather than decorative or commemorative printing.
The engraving exhibits consistent line depth and sharply articulated lettering throughout, with fully populated ornamental borders, scrolls, and text fields in this state. The presence of the engraved date and complete legal text distinguishes this control state from earlier undated framework impressions.
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 fixed-date back proof sheet therefore records a finalized control stage within the production process of the one hundred lire issue while remaining a non-issued proof artifact.