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| 正面描述 | Green and cream note with a portrait vignette at left center, surrounded by ornate guilloche borders and repeated 'PESOS' underprint text along the margins. The upper portion carries the issuing authority title and the legend 'Emergency Circulating Note of 1942 / Issued by Authority of the President of the Philippines,' with a large central text stating 'WILL PAY THE BEARER ON DEMAND TWENTY PESOS / In Lawful Currency of the Philippines.' Three signature lines appear at the bottom, identified as Provincial Auditor/Member, Actg. Mgr. P.N.B. Iloilo/Chairman, and Province Fiscal/Member, beneath the 'ILOILO CURRENCY COMMITTEE' inscription, with a circular date stamp at right. |
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| 背面描述 | Green and cream reverse with a central guilloche vignette enclosing a standing allegorical female figure surrounded by radiating lines, flanked by sunburst scroll designs on either side. The inscriptions 'Philippine National Bank' appear at the top center and the date 'Iloilo City, Philippines, December 30, 1942' is placed to the left and right of the central vignette. The lower margin carries the legend 'Emergency Circulating Note of 1942,' with denomination numerals '20' repeated in each corner within ornate panel borders. |
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The Philippine National Bank's Iloilo branch issued its own emergency currency in 1942 following the Japanese invasion, when normal banking channels had collapsed and the Commonwealth government was in retreat. These provincial emergency notes were authorized under circumstances of extreme urgency — printed locally with whatever materials were available, which is why paper quality and impression consistency vary so widely across surviving examples.
Iloilo City on Panay Island fell to Japanese forces in April 1942. Notes issued before or around that date carry an uncomfortable ambiguity: it is not always possible to determine whether a given example circulated under Filipino or Japanese occupation administration.