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| 正面描述 | The face of this emergency currency certificate is dominated by the large denomination numeral '1' in the left and right margins, with the text 'ONE PESO' in bold at centre. The province name 'CAGAYAN' is handstamped in large letters across the upper portion, with a serial number at upper left and upper right. Two manuscript signatures appear at lower left and lower right, with printed title designations beneath each, all set within a fine border of geometric latticework. |
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| 背面铭文 | COMMONWEALTH OF THE PHILIPPINES CAGAYAN ISSUED BY AUTHORITY OF THE PRESIDENT OF THE PHILIPPINES AND THE PROVINCIAL BOARD OF CAGAYAN REFUSAL TO ACCEPT THIS NOTE IS PUNISHABLE BY LAW |
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Cagayan Province issued its own emergency currency in 1942 after the Japanese occupation severed normal financial channels across the Philippine archipelago. Provincial and municipal governments were left largely on their own to fund local administration and pay guerrilla-aligned civil servants — this note belongs to that improvised but officially sanctioned wave of Philippine provincial emergency issues.
The Cagayan series is among the less commonly encountered provincial issues, partly because northern Luzon saw protracted and destructive military action through 1944–45. Many notes were lost, burned, or deliberately destroyed to keep currency out of Japanese hands.