VALLS, a town of Spain, in the province of Tarragona, 11 miles to the north of that town, on a height near the Francoli. It is an old town and its walls and towers still remain. The usual Catalonian industries of wool and cotton spinning and weaving, as well as dyeing, distilling, paper-making, and tanning are carried on with considerable activity. The population within the municipal boundaries in 1877 was 13,250.