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20 Centavos

Issuer Commonwealth of the Philippines / Provincial Government of Nueva Vizcaya
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Shape Rectangular
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Obverse lettering Under authority granted by His Excellency the President of the COMMONWEALTH OF THE PHILIPPINES this certificate accounted for TWENTY CENTAVOS P0.20 payable by the PROVINCIAL GOVERNMENT OF NUEVA VIZCAYA to the bearer on demand in silver pesos or in legal currency of equivalent value CIRILO TORRALBA Provincial Auditor DEMETRIO [?] Provincial [?] RODRIGO ACOSTA Prov. Treasurer 3151
Reverse description Plain, unprinted reverse with faint pink handwritten countersignatures or endorsement markings in ink, consistent with wartime emergency issue practice. No printed design, text, or vignette is present.
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Nueva Vizcaya's wartime emergency issues are among the least-documented provincial notes of the Japanese occupation period. This 20 Centavos was authorized under the Commonwealth government-in-resistance framework, which permitted provincial and local civil authorities to produce their own currency as Japanese-issued Mickey Mouse money flooded the lowlands. Nueva Vizcaya, landlocked in the northern Cordillera interior, remained partially outside Japanese administrative control longer than coastal provinces, giving its guerrilla-aligned civil government unusual operational latitude.

Torralba and Acosta as co-signatories suggest dual civilian authority — a treasurer and a governor, most likely — a pairing required to authenticate emergency scrip and deter forgery within the issuing province itself.