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| 正面铭文 | TEN CENTAVOS JAGNA CHANGE BOARD WILL PAY THE BEARER S.1943 10 CENTAVOS CIRCULATION & REDEMPTION AT JAGNA ONLY MEMBER CHAIRMAN MEMBER |
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| 背面铭文 | HEREBY CERTIFY THAT THE ABOVE STATEMENT OF MY COLLECTIONS COVERED BY THE SAME THAT THE AMOUNT OF P TURNED OVER BY ME TO THE MUNICIPAL TREASURER PAPER COIN DENOMINATION AMOUNT DENOMINATION AMOUNT NUMBER |
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Jagna is a municipality in Bohol, Philippines. Change boards — locally organized emergency currency committees — proliferated across the Philippine provinces during the Japanese occupation after 1942, when the disruption of normal banking and the influx of Japanese military pesos created acute shortages of small-denomination coinage. The Jagna Change Board was one of dozens of such bodies issuing fractional emergency scrip at the municipal or even barangay level.
These guerrilla and civilian emergency notes were printed under improvised conditions and survive in small numbers. Paper quality varied sharply, and many examples show significant foxing or brittleness from tropical storage.