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| 正面描述 | Letterpress-printed emergency certificate on plain paper, with the numeral '10' in large type at left and right corners serving as value indicators. The central text block carries the redemption pledge of the Municipality of Loon, with the denomination 'TEN CENTAVOS' boxed at centre. A red serial number appears twice flanking the denomination box, and a blue official stamp is visible as an authentication mark across the face. |
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| 背面描述 | Plain lined paper reverse, printed on what appears to be repurposed ruled stock with faint vertical pink rules. Two handwritten signatures in blue ink are applied at centre, serving as the authorising officials' endorsements, with no additional printed text or vignette. |
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Municipal emergency notes from the Philippine occupation period are among the most localized currency ever issued — Loon is a small coastal municipality on Bohol island, and its 1944 scrip was produced in direct response to the near-total collapse of functional currency under Japanese military administration. Dozens of Visayan municipalities issued their own emergency centavo denominations that year, each independently authorized and locally printed, with wildly varying quality and survival rates.
Bohol's municipal issues are notoriously fragile — thin, often poorly inked, and prone to damp damage given the island's climate. Loon-specific pieces turn up infrequently in Philippine specialist sales.