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| 正面铭文 | COMMONWEALTH OF THE PHILIPPINES PROVINCE OF NEGROS ORIENTAL MARCH 1, 1942 SERIES OF 1942 PAY TO BEARER ON DEMAND THE SUM OF 5 FIVE CENTAVOS (PHILIPPINE CURRENCY) AND CHARGE AGAINST THE ACCOUNT OF THE PROVINCIAL TREASURER OF NEGROS ORIENTAL WITH THE PHILIPPINE NATIONAL BANK, BACOLOD BRANCH SERIES OF 1942 COUNTERSIGNED: PROVINCIAL AUDITOR PROVINCIAL TREASURER TO THE PHILIPPINE NATIONAL BANK, BACOLOD BRANCH CENTAVOS CENTAVOS |
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| 背面铭文 | FIVE CENTAVOS 5 5 5 5 |
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Negros Oriental was one of several Philippine provinces that issued its own emergency currency after the Japanese invasion cut off normal banking channels in late 1941 and early 1942. These provincial guerrilla notes were authorized under U.S. Commonwealth military necessity doctrine, with local governments empowered to print their own scrip to keep commerce functioning under occupation conditions.
The five-centavo denomination was the smallest in the Negros Oriental series, which made it high-circulation and consequently high-attrition. Surviving examples in any usable condition are proportionally scarcer than the higher values.