20 Centavos

Nueva Vizcaya's wartime emergency scrip belongs to the broader category of Philippine guerrilla and provincial currency issued during the Japanese occupation, when normal banking channels had collapsed and local governments printed their own notes to keep civil administration functioning. The Provincial Governor, Auditor, and Acting Provincial Treasurer all signed — the full triumvirate of local fiscal authority, which was both a practical safeguard against forgery and a statement that legitimate governance had not simply evaporated under occupation.

Rodrigo Acosta's "Actg." designation is worth noting: the absence of a permanent treasurer suggests personnel disruption typical of the occupation period, whether through death, displacement, or collaboration refusal.