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| Issuer | Free Negros Military Currency Committee / IV Philippine Corps / Army of the U.S.A. |
|---|---|
| Year | 1943 |
| Type | Standard circulation banknote |
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| Obverse description | Green letterpress note with a decorative border of repeating guilloche ornaments framing the central text. The large numeral '20' appears in each upper corner, with the principal legends arranged in descending tiers across the face. Three signature lines appear at the bottom, attributed to the Division Finance Officer/Auditor, Chief of Staff/Chairman, and Assistant Division Finance Officer/Treasurer respectively, with handwritten signatures above each title. |
|---|---|
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| Reverse description | Printed in olive-yellow tones, the reverse is enclosed within a scalloped and geometric decorative border with the numeral '20' at each lower corner and 'XX' at the upper corners. A central vignette shows a standing allegorical female figure, and the legends 'TWENTY PESOS' and 'ARMY OF THE UNITED STATES OF AMERICA' are arranged in two horizontal lines across the middle of the note. |
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| Comments |
The guerrilla currency issued across Negros Island during the Japanese occupation exists in a category apart from the better-documented Philippine Commonwealth emergency notes. The Free Negros Military Currency Committee operated under IV Philippine Corps authority, meaning these notes carried official U.S. Army backing — they were not informal scrip but instruments of a functioning resistance economy, used to pay troops, purchase supplies, and sustain civil administration in territory the Japanese nominally controlled but never fully pacified.
Negros was unusual in that its guerrilla organization remained unusually cohesive through 1943–44, which gave its currency a credibility that most provincial emergency issues lacked. Forgery by Japanese-sponsored counterfeiters was a documented problem across the Philippine guerrilla currency series broadly.