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| 正面描述 | Provincial arms vignette at centre, with serial number in green overprint appearing twice across the middle of the note. The denomination numeral '10' appears in large figures at each corner, with vertical 'PESOS' lettering along both side borders. Three manuscript signatures appear at the bottom, attributed to the Treasurer, Auditor, and Deputy Governor. |
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| 背面铭文 | EMERGENCY CERTIFICATE COMMONWEALTH OF THE PHILIPPINES MOUNTAIN PROVINCE TEN PESOS PAYABLE TO THE BEARER IN SILVER PESOS OR IN LEGAL TENDER CURRENCY OF THE UNITED STATES OF EQUIVALENT VALUE REDEEMABLE AFTER THE WAR |
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Apayao was one of the more isolated sub-provinces of the Mountain Province in northern Luzon, and its emergency currency was issued under the Philippine Commonwealth's guerrilla administration after the Japanese occupation severed normal banking operations in 1942. Local governments and military units across the Philippines printed their own scrip during this period, authorized by Commonwealth Executive Order No. 1 of 1942, with each issuer working from whatever materials were at hand.
Apayao's issues are among the scarcer provincial guerrilla notes — the sub-province had a small population and correspondingly limited print runs. Survival rates suffer further because much of the paper stock used across these emergency series was low-grade and poorly sized.