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| 表面の説明 | Plain paper emergency issue with a central text block reading 'TREASURY CERTIFICATE OF 1944 / THE PROVINCE OF ILOILO / WILL PAY THE BEARER ON DEMAND / ** FIFTY CENTAVOS ** / IN LAWFUL CURRENCY OF THE PHILIPPINES'. The denomination '50' appears in boxed vignettes at the left and right, with 'CENTAVOS mmm' printed vertically along both side borders in a repetitive letterpress pattern. The lower portion carries a 'Countersigned:' line with two manuscript signatures above the printed titles 'Actg. Prov. Auditor' and 'Actg. Prov. Treasurer', along with a serial number printed vertically on both side margins. |
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| 表面の銘文 | TREASURY CERTIFICATE OF 1944 THE PROVINCE OF ILOILO WILL PAY THE BEARER ON DEMAND ** FIFTY CENTAVOS ** IN LAWFUL CURRENCY OF THE PHILIPPINES Countersigned: Actg. Prov. Auditor Actg. Prov. Treasurer CENTAVOS mmm No. 245083 |
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One of dozens of emergency guerrilla currency issues that proliferated across the Philippine provinces following the Japanese occupation of Manila in 1942. The Provincial Treasury of Iloilo — on Panay Island — was among the civil authorities authorized under the Commonwealth government-in-exile framework to issue emergency notes to keep local economies functioning outside Japanese-controlled channels. These notes were explicitly forbidden by the occupation authorities, and possession carried real risk.
Printing was improvised. Paper stock, ink quality, and serial numbering vary considerably across surviving Iloilo issues, reflecting wartime scarcity rather than carelessness.