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1 Peso

Issuer Guiuan, Municipality of
Year 1942
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Value 1 Peso
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Obverse description Emergency guerrilla note printed in black letterpress on plain paper, uniface. The large denomination numeral "P1.00" dominates the centre in bold block type, with multiline text arranged above and below referencing the municipality of Guiuan, Samar, and the date December 7, 1942. A serial number appears in the upper portion alongside the designation "EMERGENCY NOTE".
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Reverse description Reverse is plain unprinted paper, bearing only handwritten signatures or initials in ink and two ink stamp impressions, consistent with wartime emergency authorization practice.
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Comments

Guiuan is a coastal municipality on the southeastern tip of Samar island — and in late 1942, it was deep inside Japanese-occupied Philippine territory. Like dozens of other local government units across the archipelago, Guiuan issued its own emergency guerrilla currency after the Japanese military administration invalidated Commonwealth peso notes and imposed occupation scrip. These municipal emissions had no central coordination; denominations, paper stock, and authorization procedures varied town by town.

Survival rates for Samar municipal notes are low. The combination of tropical humidity, wartime destruction, and the sheer informality of production means most examples that exist today show heavy use or damage.

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