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100 Roepiah
| Issuer | Kantor Pengawasan Kewangan, Tapanoeli |
|---|---|
| Year | 1948 |
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| Value | 100 Roepiah |
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| Obverse description | The obverse is printed in red on white paper with a dense guilloche underprint composed of repeated text 'repoeblikindones' arranged in horizontal bands across the entire field. The denomination 'R 100.-' appears in large numerals at left and right, with 'SERATOES ROEPIAH' centered above a large numeral '100' in the underprint. The upper portion carries the inscription 'ALAT PEMBAJAR' and 'Berlakoe dalam daerah Tapanoeli', with a serial number at upper right; the lower left bears the authority reference 'Ketetapan Residen Tapanoeli tanggal 11 Oktober 1948 No. 1423', and the lower right carries the title 'Kepala Kantor Pengawasan Kewangan Tapanoeli' above a manuscript signature. |
|---|---|
| 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 |
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| Comments |
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.