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| 正面描述 | At left, a large guilloche vignette enclosing the numeral '100' with a double-headed eagle at its centre. The remainder of the note carries the main text block in Cyrillic, identifying this as a 5% short-term obligation of the State Treasury, payable on 1 January 1920 at the State Bank and its branches, with a serial number in the lower portion. Date 'Омск, 1 Января 1919 г.' appears at foot, and the denomination 'Руб. 100.' is indicated at upper right. |
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| 变体 | P#S836a - with text below serial number and blue underprint behind value '100' at top; second line begins with '5%' P#S836b - no text below serial number, no blue underprint behind value '100' at top; second line does not begin with '5%' |
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The Siberian Provisional Government emerged from the anti-Bolshevik administrations that briefly controlled western Siberia under Admiral Kolchak, and its currency issues were attempts to establish financial credibility in territory where trust in any paper money had already been badly eroded by successive competing authorities. The "Second" designation in the series title reflects the reality on the ground: this was not the first body to issue notes claiming Siberian authority, and most of the population knew it.
Kolchak's government collapsed by late 1919, and the bulk of these notes became worthless within months of issue. Notes that survived did so largely because they left circulation quickly — not through hoarding but through rejection.