5 Pesos

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.