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| 正面铭文 | COMMONWEALTH OF THE PHILIPPINES MUNICIPALITY OF ORAS SAMAR BY AUTHORITY OF THE MUNICIPAL COUNCIL AS PER RESOLUTION NO. 10, S. 1943 10 CENTAVOS 10 THIS CERTIFIES THAT THE MUNICIPAL GOVERNMENT OF ORAS, SAMAR, WILL REDEEM THIS CERTIFICATE OF DEPOSIT AT FACE VALUE FROM THE BEARER ON DEMAND IN LAWFUL CURRENCY OF THE PHILIPPINES MUN. MAYOR BN. COMMANDER MUN. TREASURER |
| 背面描述 | Plain cream paper reverse, largely unprinted, with a diagonal rectangular cancellation or validation handstamp applied in dark ink across the centre of the note. |
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Philippine municipal emergency notes issued during the Japanese occupation are among the most historically specific paper money from the Second World War. The Municipality of Oras, on the eastern coast of Samar, was one of dozens of local governments that printed their own fractional scrip after the Japanese military administration disrupted the existing currency supply — and after the Commonwealth government evacuated to the mountains, taking what liquidity it could.
These municipal issues were authorized locally out of necessity, not by any central banking authority, and their legal standing was always ambiguous. Oras scrip circulated within an extremely limited geographic and temporal window.