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| 正面描述 | Letterpress-printed emergency issue on plain paper, with the denomination numeral '10' in a circular guilloche underprint at upper left and repeated as a Roman numeral 'X' at lower left. Black typeset text across the centre carries the issuing authority, promise-to-pay clause, series date, and the circulation-and-redemption legend naming the municipalities of Calape, Tubigon, and Clarin under the Municipal Treasury. Two red serial numbers are printed on either side of the central text, with manuscript signatures of the Member and Chairman at the foot. |
|---|---|
| 正面铭文 | 10 CENTAVOS X TUBIGON CHANGE BOARD WILL PAY THE BEARER ON DEMAND TEN CENTAVOS 10 CIRCULATION AND REDEMPTION CALAPE - TUBIGON - CLARIN MUNICIPAL TREASURY X CENTAVOS 10 |
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Tubigon is a municipality in Bohol, and like dozens of Philippine localities during the Japanese occupation, it issued its own emergency scrip when the Japanese Military Administration's peso notes failed to command trust and guerrilla activity disrupted normal supply chains. The Tubigon Change Board was one of scores of municipal and provincial bodies that improvised fractional currency to keep local commerce moving — the 10 centavos denomination addressing the chronic shortage of small change that afflicted nearly every occupied island.
Bohol's guerrilla resistance was among the more organized in the Visayas, and local scrip issues sometimes carried unofficial sanction from resistance commanders alongside civil authorities.