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100 Centavos de Inca Provisional overprint on 100 Soles Compañía General del Perú

Issuer República del Perú
Year 1881
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Reference(s) P#13, TBB#118
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Reverse description Green-blue printing on host note reverse; steam locomotive vignette at upper left, man with llamas vignette at upper right, face value numeral at centre. Overprints in a contrasting ink add "LA REPÚBLICA DEL PERÚ pagará al portador en moneda corriente CIEN CENTAVOS DE INCA" at centre, with the issue date "1º Setiembre 1881" repeated twice — the second instance in inverted year-month-day order — and the Republic president's signature at lower centre. Printer imprint "American Bank Note Co New York" at bottom of host note.
Reverse lettering (Host) 100
American Bank Note Co New York
(Overprinted) la
REPÚBLICA DEL PERÚ
pagará al portador en moneda corriente
CIEN
CENTAVOS DE INCA
1º Setiembre 1881 1881 Setiembre 1º
(Translation: (Overprints) The Republic of Perú will pay to bearer in common currency one hundred Cents of Inca
September 1st., 1881)
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Comments

In 1881, Peru was occupied by Chilean forces during the War of the Pacific, and the government's finances had collapsed entirely. The Compañía General del Perú had previously issued 100 Soles notes through ABNC, but with the sol effectively worthless and Chilean authorities controlling Lima, the provisional republican administration redenominated circulating stock by overprinting "Centavos de Inca" — a short-lived monetary unit tied to a restructuring effort that never fully materialized.

The overprint was applied locally onto existing ABNC-printed sheets, making the combination of New York intaglio and provisional Peruvian handstamp one of the more visually incongruous pairings in South American emergency currency. Survivors with clean, legible overprints are genuinely uncommon.

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