10 Centavos

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.