Catalog
1 Peso
| Issuer | Province of Ilocos Norte, Treasury |
|---|---|
| Year | 1942 |
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| In circulation to | 1945 |
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| Obverse description | Plain typeset emergency treasury certificate printed on a single sheet of paper. The upper portion carries the title EMERGENCY TREASURY CERTIFICATE and the issuing authority THE COMMONWEALTH OF THE PHILIPPINES / PROVINCE OF ILOCOS NORTE, with the place and date Ilocos Norte, June 15, 1942 below. A central text block certifies the issuance of ONE PESO as duly authorized by the President of the Philippines and states the note is redeemable after the war, followed by the series designation FIFTH SERIES. Three handwritten signatures appear at the foot, attributed to the Provincial Treasurer, Provincial Auditor, and Governor respectively, with a violet official stamp overlapping the central text. |
|---|---|
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| Reverse description | Plain typeset reverse matching the austere emergency issue style of the obverse. The heading EMERGENCY TREASURY CERTIFICATE and serial number appear at the top, followed by a full legal-tender declaration paragraph invoking the authority of the President of the Commonwealth of the Philippines, asserting the certificate's legal tender status and the Commonwealth's obligation to redeem it, with a warning that refusal to accept is punishable by law. The series designation FIFTH SERIES is centered below the text block, accompanied by a partial official stamp and the handwritten signature of the Governor. |
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| Comments |
Ilocos Norte was one of several Philippine provincial governments that issued emergency guerrilla or civil currency during the Japanese occupation, filling the vacuum left when pre-war Commonwealth notes became hoarded and Japanese Military Administration pesos were distrusted. Provincial treasury issues like this one operated on whatever paper stocks and printing equipment local authorities could secure — quality and consistency varied dramatically between batches.
S296 is among the less-documented issues in the Philippine wartime emergency currency series. Survival rates for these provincial notes are uneven; many were redeemed and destroyed after liberation, while others simply disintegrated given the improvised materials used.