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| 背面描述 | The reverse bears the serial number at upper centre and a typewritten legal tender declaration in English, issued by authority of the President of the Commonwealth of the Philippines, ordering acceptance of the certificate as legal tender and noting that refusal to accept is punishable by law. The text concludes with 'SEVENTH SERIES', below which appears the manuscript signature of the Governor. |
| 背面铭文 | EMERGENCY TREASURY CERTIFICATE No. By authority of the President of the Commonwealth of the Philippines, I hereby order the issuance of this emergency certificate which for all intents and purposes is hereby declared legal tender. This certificate will be redeemed by the Commonwealth of the Philippines. Refusal to accept this certificate is punishable by law. SEVENTH SERIES Governor |
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Ilocos Norte was among the Philippine provinces that issued emergency guerrilla currency following the Japanese occupation of 1942, authorized under a framework established by provincial governments and local military commanders to keep civilian economies functional after regular Commonwealth currency became scarce and increasingly hoarded. These notes were produced under improvised conditions — printing quality varies considerably across the series, and the paper stock used was whatever was locally available, which accounts for the wide range of paper weights and textures seen in surviving examples.
The S-prefix in the Pick reference designates this as a state or provincial emergency issue, not a central bank note. Ilocos Norte issues are among the more commonly encountered of the Philippine provincial emergency series, though genuinely uncirculated examples are unusual given wartime conditions.