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100 Roepiah

Issuer Kantor Pengawasan Kewangan, Tapanoeli
Year 1948
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Currency Roepiah (1945-1949)
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Obverse lettering ALAT PEMBAJAR
Berlakoe dalam daerah Tapanoeli
SERATOES ROEPIAH
R 100.-
Kepala Kantor Pengawasan Kewangan Tapanoeli,
Ketetapan Residen Tapanoeli tanggal 11 Oktober 1948 No. 1423
Reverse description The reverse is printed in red on white paper with the same repeating guilloche underprint of 'seratoesroepiah' and 'repoeblikindones' text bands filling the entire field. A central text panel in Indonesian reads 'Alat pembajar ini dianggap sah sebagai WANG KERTAS seperti tersebut dalam fasal IX sampai XIII dari ordonansi Presiden No. 1 tahun 1946 tentang peraturan hoekoem pidana.' A rectangular cartouche at upper left reads 'Diperiksa oleh Kami Panitia' with multiple manuscript signatures below, and the numeral '100' appears at the right margin within the underprint.
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The Kantor Pengawasan Kewangan — loosely, the Financial Supervisory Office — at Tapanoeli was one of several regional emergency issuing bodies that arose during the Indonesian National Revolution, when the newly proclaimed Republic struggled to maintain financial infrastructure against Dutch military pressure. These regional issues filled a genuine vacuum: Bank Indonesia did not yet exist in functional form, and central Republican currency was scarce in the outer territories of Sumatra.

Tapanoeli, on Sumatra's west coast, was politically and geographically isolated enough to justify local emission. Notes from this issuer are rarely encountered in any condition — regional revolutionary paper of this kind was printed in limited quantities, circulated hard, and largely destroyed or lost during the subsequent military actions of 1948–1949.

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