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10 Centavos

Issuer Free Samar Currency Board
Year 1943
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Shape Rectangular
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Obverse lettering TEN CENTAVOS
The Commonwealth Government will Pay
The Bearer On Demand
TEN CENTAVOS
In Lawful Currency of the Philippines
Free Samar Currency Board
Series of 1943
Prov. Fiscal Member
Prov. Auditor Chairman
Prov. Treasurer Member
Reverse description The reverse is plain unprinted paper, heavily covered with later handwritten inscriptions in ink by former holders, including names, locations, and military unit references, along with a faint oval ink stamp at centre; no designed printed elements are present on this side.
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The Free Samar Currency Board was one of several provincial guerrilla currency authorities established in the Philippine Islands after the Japanese occupation of Manila in January 1942. With the Commonwealth government in exile and Japanese military scrip being forced on the civilian population, local resistance administrations issued their own notes to sustain commerce in areas they still controlled — Samar being among the more active guerrilla-held territories in the Visayas.

Two Pick numbers are assigned to this denomination because S1101 and S1102 differ in a manuscript or typographic detail — likely a signature variant or serial numbering distinction rather than a fundamental design change. Guerrilla issues from Samar are scarcer than those from Leyte or Mindanao, partly because the island's resistance networks were disrupted earlier and more severely.

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