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| 正面铭文 | 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 |
| 背面描述 | 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.