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| 背面描述 | Printed in red on white paper, the reverse is framed by a decorative border and carries two blocks of authorising text: the upper block cites the issuing authority of the Provincial Board of Mountain Province under Resolution No. 5, Series 1942, with a note restricting negotiability to within the province; the lower block states validity conditions requiring signatures of the Provincial Governor, Provincial Treasurer, countersignature of the Provincial Auditor, and the official seal of Mountain Province. The bold legend MOUNTAIN PROVINCE EMERGENCY NOTE and denomination ONE PESO appear at lower centre, with P1 indicators at the corners. |
| 背面铭文 | ONE PESO THIS NOTE IS ISSUED UNDER AUTHORITY OF THE PROVINCIAL BOARD OF THE MOUNTAIN PROVINCE DURING THIS EMERGENCY (Res. No. 5, S. 1942) AND IS ONLY GOOD AND NEGOTIABLE WITHIN SAID PROVINCE. NOT VALID UNLESS SIGNED BY THE PROVINCIAL GOVERNOR AND PROVINCIAL TREASURER AND COUNTERSIGNED BY THE PROVINCIAL AUDITOR AND SEALED WITH THE OFFICIAL SEAL OF THE MOUNTAIN PROVINCE. MOUNTAIN PROVINCE EMERGENCY NOTE ONE PESO |
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Mountain Province was one of several Philippine civil administrations that issued emergency guerrilla currency during the Japanese occupation — but this note occupies an unusual position. The Provincial Board issues were authorized by local officials attempting to maintain some continuity of civil governance and commerce in remote northern Luzon, far from Manila's collaborationist apparatus. These weren't guerrilla scrip in the strict military sense; they were civilian survival currency.
The 1942 date places this at the very beginning of occupation, when the Japanese military peso had not yet fully displaced existing transaction habits in the Cordillera region. Paper, printing resources, and authorization chains were all improvised under considerable pressure.