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| 背面描述 | Light green reverse of typeset design with a decorative guilloche border matching the obverse. A central text panel carries a legal notice in Indonesian stating that this payment instrument is to be regarded as paper money (Wang Kertas) under Articles IX through XIII of Presidential Regulation No. 1 of 1946 concerning criminal law. The bold numeral '200' appears in large letterpress type at the right, and a secondary inscription 'Diperisa oleh Kami Parihal I' is printed at the upper left. |
| 背面铭文 | ALAT PEMBAJAR Alat pembajar ini dianggap sah sebagai WANG KERTAS seperti terseboet dalam fasal IX sampai XIII dari oendang2 Presiden No. 1 tahoen 1946 tentang peratoeran hoekoem pidana. Diperisa oleh Kami Parihal I 200 |
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Tapanoeli — the Batak highland region of North Sumatra — was among the handful of Indonesian Republican-controlled territories that issued its own emergency currency during the independence struggle against the Dutch. These regional Treasury notes filled the vacuum left by disrupted central supply lines and the Republic's inability to distribute Jakarta-issued currency reliably into the interior. The 200 Roepiah denomination is one of the higher values in this Tapanoeli series, which suggests it was intended for larger transactions rather than everyday retail use.
Locally printed emergency issues from this period are notoriously fragile — the paper quality was whatever was available, and many did not survive the humidity of Sumatra in usable condition.