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| 正面描述 | Typewritten-style black letterpress text on cream paper, with decorative ruled border framing the entire note. The denomination "5 CENTAVOS" is set in large bold typeface at centre, flanked by the numeral "5" at left and right within the border panels; serial numbers appear in manuscript above the denomination line. Below the main text, three manuscript signatures are arranged horizontally above the printed designations of Municipal Mayor, Bnf. Commander, and Municipal Treasurer. |
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| 正面铭文 | COMMONWEALTH OF THE PHILIPPINES MUNICIPALITY OF ORAS SAMAR BY AUTHORITY OF THE MUNICIPAL COUNCIL AS PER RESOLUTION NO. 10, S. 1943 5 CENTAVOS 5 THIS CERTIFIES THAT THE MUNICIPAL GOVERNMENT OF ORAS, SAMAR, WILL REDEEM THIS CERTIFICATE OF DEPOSIT AT FACE VALUE FROM THE BEARER ON DEMAND IN LAWFUL CURRENCY OF THE PHILIPPINES MUN. MAYOR BNF. COMMANDER MUN. TREASURER |
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Municipal emergency currency issued under Japanese occupation, when the invading administration's military scrip — the so-called "Mickey Mouse money" — was distrusted and often refused at the local level. Towns and municipalities across the Visayas and Mindanao improvised their own fractional notes to keep commerce moving, particularly for small transactions that military peso notes couldn't efficiently handle.
Oras, on the northeastern coast of Samar, was guerrilla country by 1943. Whether notes like this saw genuine daily circulation or functioned more as scrip within a constrained local economy under partial resistance control is genuinely difficult to determine. Philippine municipal emergency issues from this period vary enormously in their survival rates and documentation.