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5 Centavos

Issuer Municipal Government of Guiuan, Samar
Year 1942
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Value 5 Centavos (0.05)
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Obverse lettering SERIAL NO. CIRCULATING NOTE GUIUAN, SAMAR 10, 1942 THE MUNICIPAL GOVERNMENT OF GUIUAN WILL PAY THE BEARER ON DEMAND FIVE CENTAVOS HAS BEEN DEPOSITED IN THE TREASURY AS DIRECTED BY M.V.S.C. USAFFE IN THE FIELD
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Reverse lettering in any bet or wager depending upon the result of this election subscribed and sworn to before me day of declarado ante mi hoy a Member, Junta que dependa del resultado de esta elección,
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Comments

Guiuan sits at the southeastern tip of Samar, and in 1942 it was one of dozens of Philippine municipalities that issued their own emergency scrip after the Japanese occupation severed access to Commonwealth currency. These hyper-local emissions — authorized under a general wartime ordinance permitting local governments to maintain commerce — were produced with whatever printing resources were available on the ground, often letterpress equipment from provincial offices or private printing shops.

Guiuan's notes are among the more obscure of the Samar municipal issues. Very few examples have been documented in major collections, likely reflecting both limited original issue quantities and the destruction that swept the Eastern Samar coast during the 1944 liberation campaign.

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