5 Pesos

Nueva Vizcaya's wartime emergency notes occupy a narrow and often overlooked corner of Philippine guerrilla currency. Issued under Commonwealth authority during the Japanese occupation, provincial governments across Luzon were authorized — or in some cases simply compelled by necessity — to produce their own paper currency to keep local economies from collapsing entirely. The three signatories here represent the civilian administrative structure that the occupation never fully dismantled in the mountain provinces.

The Actg. designation on Acosta's title suggests the treasurership was either vacant or its holder was unavailable — not uncommon given wartime displacement of officials.