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| 正面描述 | Typeset emergency issue printed in black on plain paper, with the large bold denomination numeral 'P1.00' dominating the centre of the note. The denomination is repeated in letterpress along the left and top borders as a marginal legend. Typewritten text across the face carries the issuing authority, place of issue, promise-to-pay clause, and date, with the serial number hand-stamped in red ink and authorising signatures applied in manuscript at the lower centre. |
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| 背面描述 | Plain unprinted paper reverse bearing later manuscript annotation in ink reading 'Filipino Guerilla Money', accompanied by two faint black rubber-stamp impressions at left and a partial circular blue ink stamp with cancellation marks at right, all applied after issue by a subsequent holder. |
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Philippine municipal emergency notes of the Japanese occupation period are among the most historically specific paper money artifacts from the Pacific war. Salcedo, a municipality in Eastern Samar, was one of dozens of local governments that issued their own scrip after the Japanese military administration disrupted normal banking and the pre-war Commonwealth currency was hoarded or destroyed.
The Pick number for this note has not been formally assigned in the standard catalog, which itself reflects how incompletely documented Philippine guerrilla and municipal issues remain — many were printed in very small quantities on whatever paper was locally available, and survival rates are low.