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10 Pesos
| Issuer | 109th Division, USFIP (United States Forces in the Philippines) |
|---|---|
| Year | 1944 |
| Type | Local banknote |
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|---|---|
| Obverse lettering | 109th DIVISION USFIP NEGOTIABLE RECEIPT VALUE PESOS 10 SERIES 1944 THIS RECEIPT WILL BE REDEEMED AT FACE VALUE WITHIN THE PERIOD AFTER FINAL NOTICE IS RECEIVED |
| Reverse description | The denomination in numerals appears within a triangle at upper centre. Below, a stamped facsimile signature of division commander Lt. Col. James Grinstead is accompanied by a manuscript pen signature of division quartermaster Maj. Cruz. |
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| Comments |
The United States Forces in the Philippines guerrilla currency is among the more bureaucratically complex emergency issue programs of the Pacific War. USFIP was the formal command structure for American and Filipino forces continuing resistance after the fall of Bataan and Corregidor in 1942, and individual divisions, districts, and provincial commanders were eventually authorized to produce their own notes to pay troops and purchase supplies from a civilian population that had little reason to accept Japanese military pesos at face value.
The 109th Division notes were produced under conditions of extreme material scarcity — paper sources, ink quality, and printing equipment varied widely across guerrilla-controlled areas of Mindanao and the Visayas. MacArthur's headquarters in Australia formally recognized and later attempted to regulate these emissions, though standardization was never fully achieved before liberation.