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| Issuer | Municipality of Guiuan (Province of Eastern Samar) |
|---|---|
| Year | 1943 |
| Type | Local banknote |
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| Obverse description | Issued on aged paper stock with letterpress printing throughout. A circular municipal seal appears at the left, flanked by the large denomination numeral 'V' rendered in bold block letters at the right. The central field carries the text 'FIVE PESOS' in large display type, with multiple lines of issuing authority and redemption obligation text arranged above and below; three signature lines with handwritten signatures appear at the bottom margin, identifying the Mayor, Judge, and Treasurer. |
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| Obverse lettering | GUIUAN, SAMAR, PHILIPPINES July 15, 1943 UNITED STATES ARMED FORCES IN THE PHILIPPINES IN THE FIELD WAR CIRCULATING NOTE FIVE PESOS UNITED STATES ARMED FORCES IN THE PHILIPPINES WILL PAY THE BEARER ON DEMAND AFTER THE PERIOD OF EMERGENCY FIVE PESOS MAYOR JUDGE TREASURER |
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| Comments |
Guiuan occupies the southernmost tip of Samar island and was, in late 1944, the site of one of the largest Allied advance airbase constructions in the Pacific — but this note predates that by a year, issued during Japanese occupation when municipal governments were permitted, under the Philippine Executive Commission, to produce emergency guerrilla or civilian scrip to keep local commerce moving. Whether this particular issue was sanctioned by the occupation administration or circulated clandestinely against it is a distinction that varies note by note across Eastern Samar.
Provincial and municipal Philippine emergency notes from 1943 were rarely printed in quantity, and Guiuan issues are among the scarcer municipal emissions from the region.