1 Peso

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.