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| 正面描述 | Central vignette shows a tropical landscape with a palm tree, a nipa hut, and a pine tree set against a rising sun, all printed in green on buff paper. The inscription "CAGAYAN" runs along the top border, with "Payable After the War" rendered in bold lettering across the centre field. Denomination counters reading "20¢" appear at lower left and right, with handwritten signatures of the Auditor and Treasurer overlaid on the face. |
|---|---|
| 正面铭文 | CAGAYAN PAYABLE AFTER THE WAR TWENTY CVOS 20¢ |
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Cagayan's provincial emergency notes were authorized under the Philippine Commonwealth's wartime currency decrees, which permitted local governments to issue their own scrip after the Japanese occupation severed normal banking operations across Luzon. The Province of Cagayan, in the far northeast of the island, had enough administrative continuity in 1942 to organize and print its own denominations — a situation that did not last.
Japanese military authorities systematically suppressed Commonwealth scrip issues as their occupation consolidated. Many Cagayan notes were destroyed or hidden, which accounts for the genuine scarcity of low-denomination survivors from this series today.