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10 Centavos

Issuer Municipal Government of Guiuan, Samar
Year 1942
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Shape Rectangular
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Obverse description Uniface emergency issue printed in black letterpress on plain paper, with the denomination value rendered as a large '10 C' numeral at centre. Serial number appears in the upper portion alongside the date and place of issue. Two manuscript signatures appear at the lower left and lower right, with printed title designations beneath each, and a third signature visible at lower centre.
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Reverse description Plain paper reverse with a simple printed border design consisting of five rectangular panels arranged horizontally within an outer frame, all in black ink. No text or vignette is present; the note is otherwise blank on this side.
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Guiuan, at the southeastern tip of Samar, was among the first Philippine towns occupied by Japanese forces in late 1941. Like dozens of other municipalities cut off from the Commonwealth government's currency supply, the local administration began issuing its own emergency circulating notes in 1942 to keep commerce moving under occupation. These municipal guerrilla-currency issues — some authorized, some improvised — were produced on whatever paper was available locally, which is why survivors show such variation in stock, ink, and legibility.

Guiuan later became historically significant as the staging point for the U.S. liberation fleet in October 1944. Notes still in circulation at that point were largely destroyed or abandoned.

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