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| 正面铭文 | EMERGENCY TREASURY CERTIFICATE THE COMMONWEALTH OF THE PHILIPPINES PROVINCE OF ILOCOS NORTE This is to certify that the issuance of this emergency certificate for the amount of TWENTY CENTAVOS has been duly authorized by the President of the Philippines and the Provincial Board of Ilocos Norte and is redeemable after the war (FIRST SERIES) TWENTY CENTAVOS P 0.20 Prov. Tres. Prov. Auditor Governor |
| 背面描述 | Printed entirely in black letterpress on plain paper, the reverse carries a full paragraph of legal authorization text in justified block form, referencing the authority of the President of the Commonwealth and the Provincial Board of Ilocos Norte, and declaring the note legal tender redeemable from provincial deposits of P500,000 in the Philippine Treasury. The legend '(FIRST SERIES)' appears centered below the body text, followed by a single manuscript signature above the printed designation 'Governor'. Denomination values 'P 0.20' are repeated at the upper corners. |
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One of dozens of provincial emergency notes issued across the Philippine archipelago following the Japanese invasion and occupation beginning in late 1941. With Manila's banking system disrupted and Japanese Military Administration currency not yet fully distributed in the northern provinces, local governments and guerrilla-aligned authorities printed their own scrip to keep commerce functioning. Ilocos Norte, on the northwestern tip of Luzon, was among them.
The S-prefix in the Pick reference denotes Philippine provincial and guerrilla issues — a category that spans an enormous range of printing quality, paper stock, and institutional authority. Some were formally sanctioned by Commonwealth officials still operating in the field; others were more improvised.