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| 正面描述 | Plain cream paper note with a fine dotted border frame. The upper portion carries the issuing authority text in letterpress, with a dated promise-to-pay legend reading 'PAY TO BEARER ON DEMAND THE SUM OF Ten Centavos (Philippine Currency)' at centre, followed by a charge clause referencing the Provincial Treasurer of Negros Occidental and the Philippine National Bank, Bacolod Branch. The denomination numeral '10' appears in large bold type at left, with a repeated 'CENTAVOS' watermark-style underprint pattern across the entire note field. Two signature lines appear at the lower portion above the designations 'Actg. Prov. Auditor' and 'Provincial Treasurer', with a countersignature notation above. |
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| 正面铭文 | COMMONWEALTH OF THE PHILIPPINES PROVINCE OF NEGROS OCCIDENTAL January 13, 1942 SERIES OF 1942 PAY TO BEARER ON DEMAND THE SUM OF Ten Centavos (PHILIPPINE CURRENCY) AND CHARGE AGAINST THE DEPOSIT OF THE PROVINCIAL TREASURER OF NEGROS OCCIDENTAL WITH THE PHILIPPINE NATIONAL BANK, BACOLOD BRANCH Countersigned: SERIES OF 1942 Actg. Prov. Auditor Provincial Treasurer TO THE PHILIPPINE NATIONAL BANK, BACOLOD BRANCH |
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Negros Occidental was one of several Philippine provinces that issued emergency guerrilla currency after Japanese forces occupied the islands in early 1942. The provincial government — operating under the authority of the Commonwealth — printed these notes locally to keep commerce functioning when federally issued Philippine currency became effectively unavailable or distrusted in occupied areas.
Provincial emergency issues from Negros vary considerably in their printing quality and surviving condition, a direct consequence of wartime material shortages. Paper stock was whatever could be sourced locally.