100 Pesos Treasury certificate, Government seal

The Philippine Islands Treasury certificates of this series were printed in Washington under the terms of the Organic Act of 1902, which gave the U.S. Bureau of Engraving and Printing responsibility for Philippine government currency production — a arrangement that persisted well into the Commonwealth period. The 100 Peso denomination was substantial relative to prevailing wages in the archipelago, meaning most examples that survived did so as store-of-value holdings rather than through heavy transactional use.

Pick 79 is among the scarcer high-denomination certificates of the series. The Japanese occupation and the subsequent 1944–45 liberation campaign destroyed enormous quantities of pre-war Philippine paper currency, both through deliberate policy and combat damage to bank vaults in Manila.