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| 正面描述 | Central vignette of a spread-winged eagle printed in brown, set against radiating sunburst lines forming a background underprint, with the denomination numeral '5' at each lower corner and large 'V' characters in the upper corners. Green overprint text with the promise-to-pay legend and denomination 'FIVE PESOS' runs across the centre of the note above the eagle vignette. Serial numbers appear in the upper left and right areas flanking the 'CAGAYAN' heading. |
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| 背面铭文 | EMERGENCY CERTIFICATE COMMONWEALTH OF THE PHILIPPINES CAGAYAN ISSUED BY AUTHORITY OF THE PRESIDENT OF THE PHILIPPINES AND THE PROVINCIAL BOARD OF CAGAYAN REFUSAL TO ACCEPT THIS NOTE IS PUNISHABLE BY LAW FIVE PESOS |
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The Provincial Board of Cagayan issued its own emergency currency in 1942 following the Japanese invasion, which had severed the Philippines from its normal monetary supply. Provincial governments across Luzon were authorized to print guerrilla or emergency notes precisely because the established banking system had collapsed under occupation. Cagayan's series was among dozens of such provincial issues, each essentially backed by nothing more than local administrative authority and the expectation of eventual Commonwealth redemption.
Redemption did occur after liberation — the Philippine government honored most recognized provincial emergency issues, which is partly why surviving circulated examples are less common than one might expect.