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| 正面描述 | Printed in green on buff paper, the obverse carries a central vignette of a brown eagle with wings spread, set against radiating sunburst lines forming an underprint. The denomination TWO PESOS is rendered in large bold lettering at centre, flanked by the serial number repeated twice in violet ink. A geometric border with corner numeral 2 panels and dotted guilloche surrounds the entire face, with the issuer name CAGAYAN inscribed in a decorative panel at top. |
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| 背面描述 | Printed in green on buff paper, the reverse presents a central vignette of a farmer plowing with a carabao (water buffalo), set within a landscape scene framed by radiating lines. The legend EMERGENCY-CERTIFICATE appears at the top within a decorative panel, with COMMONWEALTH OF THE PHILIPPINES and CAGAYAN inscribed above the vignette. Corner panels bearing the numeral 2 and denomination PESOS anchor each side, and a legal tender warning is printed below the central scene. |
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The Province of Cagayan issued emergency guerrilla currency in 1942 under Japanese occupation, when Philippine provincial governments had no access to Commonwealth funds and needed a medium of exchange to keep local economies functioning. These provincial issues were authorized under varying degrees of coordination with the broader Filipino resistance structure, though individual provinces often acted on their own initiative.
Cagayan's wartime notes are among the more frequently encountered of the northern Luzon provincial issues, which cuts against their romantic guerrilla reputation — large quantities were printed, and survival rates reflect that.