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| 正面描述 | Typewritten letterpress text in black on plain paper, with the large numeral denomination centred on the note. Serial numbers printed in blue. Issued as a wartime emergency circulating note by the Volunteer Service Corps, Salcedo, Samar. |
|---|---|
| 正面铭文 | FIVE CENTAVOS SALCEDO, SAMAR, PHILIPPINES WAR CIRCULATING NOTES HEADQUARTERS VOLUNTEER SERVICE CORPS IN THE FIELD WILL PAY THE BEARER ON DEMAND FIVE CENTAVOS 5 ¢ SALCEDO SAMAR |
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Philippine municipal emergency notes from the Japanese occupation period (1942–1945) were authorized by the Philippine Executive Commission and later the Philippine Republic under Japanese administration, allowing local governments to issue their own scrip to address acute coin shortages. Salcedo, a municipality in Eastern Samar, was among the smaller issuers — which is precisely why these low-denomination notes rarely survived in any quantity. Wartime paper, rough handling, and deliberate destruction after liberation saw to most of them.
No Pick number has been formally assigned, which itself signals how thinly documented this issuer remains in the major references.