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| 正面描述 | The obverse is dominated by a central vignette of a cannon with a figure standing behind at left and an eagle at centre, set against a light underprint. The denomination TEN PESOS appears in large bold letterpress text, with a red serial number to the right. Three signature lines appear at the bottom, attributed to the Division Finance Officer, Chief of Staff, and Assistant Division Finance Officer respectively, beneath the issuing authority inscription. |
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| 背面描述 | The reverse is printed entirely in black, with a central oval guilloche vignette bearing the word PESOS in large letters, flanked by ornate scrollwork borders on all sides. The inscription ARMY OF THE UNITED STATES OF AMERICA runs horizontally across the upper portion within the decorative frame. The overall design is simple in execution, consistent with wartime emergency currency production. |
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The Free Negros Military Currency Committee was one of several provincial guerrilla governments operating across the Philippine islands after the Japanese occupation began in late 1941. Negros Occidental maintained a degree of organized resistance longer than most provinces, and emergency currency issues like this one were a practical administrative tool — used to pay troops, procure supplies, and maintain some semblance of civil order in areas outside Japanese control.
Philippine guerrilla currency from this period varies enormously in printing quality and surviving population, depending on how long the issuing authority remained operational. The Negros issues are among the better-documented of the wartime provincial series.