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| 正面描述 | Printed in black on plain paper with a border of repeated '20' numerals running along all edges. A large bold '20¢' denomination numeral dominates the centre as an overprint, with guilloche-style detailing within the figure. Text legends are arranged in horizontal bands across the note, with the serial number and date printed in red above the main body text. Three manuscript signatures appear at the lower portion, accompanied by printed title designations. |
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| 正面铭文 | GUIUAN, SAMAR, PHILIPPINES July 15, 1943 UNITED STATES ARMED FORCES IN THE PHILIPPINES IN THE FIELD WAR CIRCULATING NOTE UNITED STATES ARMED FORCES IN THE PHILIPPINES WILL PAY THE BEARER ON DEMAND AFTER THE PERIOD OF EMERGENCY TWENTY CENTAVOS 20¢ |
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Municipal emergency currency issued during the Japanese occupation of the Philippines. When the Japanese Military Administration flooded the islands with "Mickey Mouse money" — the derisive local term for Japanese war notes — many communities found themselves without sufficient small-denomination currency for everyday transactions. Local governments were left to improvise, and a number of municipalities across the Visayas issued their own improvised scrip.
Guiuan, on the southeastern tip of Samar, would become strategically significant in late 1944 when MacArthur's forces used it as a staging point for the Leyte landings. Whether any of this scrip survived that campaign is an open question.