1940 Italy Kingdom of Victor Emmanuel III, 1940 Lire 5 Empire XXII on front left effigy of King in military uniform within an oval and on right Lire 5 and Savoy coat of arms supported by Fasci Littori, on reverse Roman eagle resting on a Fascio Littorio. Watermark digit 5 with two cornucopias surmounted by an ear of wheat, never circulated. Gigante Catalog Ref. no. BS 13B, €45.00.