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| 背面描述 | Reverse is blank, printed on plain unadorned paper with no vignettes, lettering, or decorative elements. |
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| 变体 | P#S108 - 01.01.1867 P#S108 - 1865 |
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The Commercial Bank of Newfoundland was chartered in 1857 and operated in St. John's in direct competition with the older Union Bank. This dual denomination — sterling pounds and Halifax dollars on the same face — reflects Newfoundland's awkward monetary reality: the colony had no mint, no consistent specie base, and a mercantile community that dealt in both currencies simultaneously. The £10/40-dollar equivalence was fixed at the standard colonial rate of four Halifax dollars to the pound.
Perkins, Bacon's security engraving quality was exceptional for the period. The bank failed in 1894 during the broader Newfoundland financial collapse that also took down the Union Bank and nearly brought down the government.