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| 表面の説明 | 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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| 表面の銘文 | ARMY OF THE USA PROVINCE OF FREE SAMAR MPLTY OF CALBIGA WILL PAY THE BEARER ON DEMAND 10 CENTAVOS JUNE 4-1943 MUN. MAYOR DEPT. GOVERNOR MUN. TREAS. |
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Municipal emergency currency from the Japanese occupation of the Philippines. When the Japanese Military Administration's occupation pesos failed to reach every corner of the archipelago reliably, dozens of local governments and guerrilla units issued their own scrip to keep commerce moving. Calbiga, a small municipality in Samar, was one of them.
Samar saw some of the most sustained guerrilla resistance of the occupation, and locally issued notes from the island are among the harder Philippine emergency issues to trace — many were destroyed by their holders before Japanese forces could use possession as evidence.