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| 正面描述 | Letterpress-printed emergency certificate on plain paper in black ink, with the denomination numeral '20' in large bold type at each lateral corner enclosed within decorative scroll borders. The central text panel bears the issuing authority and redemption pledge, with the year date centered below. A red serial number appears twice in the lower portion of the note, flanking a boxed denomination inscription, with three manuscript signatures at the foot identifying the Member, Chairman, and Member of the municipal council. |
|---|---|
| 正面铭文 | TWENTY CENTAVOS THE MUNICIPALITY OF LOON WILL REDEEM THIS CERTIFICATE OF 1944 TWENTY CENTAVOS PAYABLE TO THE BEARER ON DEMAND MEMBER CHAIRMAN MEMBER |
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Loon is a small municipality on the island of Bohol in the central Philippines. During the Japanese occupation, the national currency system had collapsed in practical terms across the islands, and local governments — municipalities, provinces, guerrilla administrations — issued their own emergency notes to keep local commerce functioning. The Loon 20 Centavos is one of hundreds of such hyper-local issues from 1944, the peak year of this improvised monetary activity in the Philippine provinces.
Bohol's guerrilla resistance remained unusually organized throughout the occupation, and the line between official municipal authority and resistance-linked administration was often deliberately blurred on these notes.