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20 Centavos

Issuer Province of Negros Oriental
Year 1942
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Currency Peso (1941-1945)
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Obverse description Plain cream paper with dark reddish-brown letterpress text throughout. The denomination '20 CENTAVOS' appears in large bold type at center, flanked by numeral '20' in boxed panels at left and right. Issuing authority, date, and payment order text are arranged in descending lines, with the series designation and serial number in the upper right, and signature lines for the Provincial Auditor and Provincial Treasurer at the lower center.
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Reverse description The reverse is printed in a faded reddish-brown and tan underprint, with the numeral '20' repeated in each corner and the text 'TWENTY CENTAVOS' visible across the center. The overall design mirrors a ghost impression of the obverse text, serving as a simple anti-counterfeiting underprint on plain paper.
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Comments

Negros Oriental was one of several Philippine provincial governments that issued emergency guerrilla currency after the Japanese occupation disrupted the supply of official Commonwealth notes in early 1942. This 20 centavos note is part of that improvised wartime monetary system — authorized locally, printed under difficult conditions, and intended to keep internal commerce functional in territory where Japanese military scrip was either unavailable or refused by the population.

Provincial emergency issues from the Visayas vary considerably in printing quality and paper stock, reflecting whatever materials were accessible at the time of issue. Negros Oriental examples are among the more scarce of the Philippine guerrilla series.

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