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| 正面描述 | Emergency Treasury Certificate issued by the Commonwealth of the Philippines, Province of Ilocos Norte, dated May 4, 1942. The face bears a central text block certifying the issuance of Ten Pesos, authorized by the President of the Philippines and the Provincial Board of Ilocos Norte, with a large violet overprint reading 'P10.' at center. Three manuscript signatures appear at lower left, center, and right, attributed respectively to the Provincial Treasurer, Provincial Auditor, and Provincial Governor, with the note designated 'FOURTH SERIES' and the denomination 'TEN PESOS' printed at foot. |
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| 背面铭文 | EMERGENCY TREASURY CERTIFICATE No. C06144C By authority of the President of the Commonwealth of the Philippines and the Provincial Board of Ilocos Norte, I hereby order the issuance of this emergency certificate which for all intents and purposes is hereby declared legal tender. This certificate will be redeemed by the Province from its deposit of P500,000 in the Treasury of the Philippines. Refusal to accept this certificate is punishable by law. (FOURTH SERIES) Governor REGISTERED P10.00 |
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One of several emergency guerrilla currency issues authorized by provincial treasuries in the northern Philippines after the Japanese invasion of late 1941. Ilocos Norte, along the northwestern coast of Luzon, was among the provinces that continued to function under nominal Commonwealth authority during the occupation, and these locally printed notes were a practical necessity — Japanese military scrip was imposed in the lowlands, but resistance-aligned communities refused to accept it.
The S-prefix in the Pick catalog places this in the wartime Philippine provincial issues, a sprawling and poorly documented series. Authentication is a genuine concern; forgeries and later facsimiles circulate alongside originals.