Two municipal revenue coupons (50 mils and 100 mils) i Municipality of Tel Aviv, September, 1948. In the course of Israel's War of Independence there developed a shortage of coins in low-value denominations, which made it difficult for the Municipality of Tel Aviv to provide change at the time of tax collection. The present coupons were issued as a substitute for coins, and were recognized as a form of currency as late as August, 1949, whereupon the State of Israel began issuing coins and bank notes in low-value denominations. 1. Red coupon, 50 mils. EF. 2. Blue coupon, 100 mils. VF. See: • Alexander Golberg, Catalog of Paper Payment Tokens in Israel, p. 32. • Sylvia Haffner, "The History of Modern Israel's Money 1917-1970," 1970, p. 361.