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10 Centavos

Issuer Municipality of Calbiga
Year 1943
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Composition Paper
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Obverse description Letterpress-printed note in black ink on plain paper, with a guilloche vignette at centre bearing the numeral '10' and the word 'CENTAVOS'. Multi-line text arranged across the upper portion carries the issuing authority and payment promise, dated June 4, 1943. Three manuscript signatures appear at the foot, attributed to the Municipal Mayor, the Departmental Governor, and the Municipal Treasurer, with red serial numbers printed in the margins.
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Reverse description The reverse is printed in purple ink and carries a pre-war Commonwealth of the Philippines Bureau of Internal Revenue tax declaration form, repurposed as the note's backing. Printed text references the assessed value of real property, salary, and profession for purposes of the additional residence tax, with blank lines for a bearer declaration under oath. The denomination '10 CENTAVOS' appears in the upper left, with an additional notation '(FOR IND...)' partially visible at lower right.
Reverse lettering 10 CENTAVOS TEN CENTAVOS COMMONWEALTH OF THE PHILIPPINES DEPARTMENT BUREAU OF INTERNAL REVENUE Statement of the assessed value of real property, salary, profession, for purposes of the additional residence tax imposed CENTAVOS (FOR IND I, (Write here full name clearly) do hereby declare under oath that during the prece
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