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50 Centavos With Revenue Stamp

Issuer Province of Cagayan
Year 1942
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Value 50 Centavos (0.50)
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Obverse description Plain paper ground with serial numbers printed vertically at left in black, flanking an Internal Revenue stamp affixed to the left margin. The centre carries handwritten text stating redeemability after the war in gold coin of equivalent value, followed by three manuscript signatures below the titles Provincial Governor, Pro-Treasurer, and Auditor. Letterpress-printed text appears across the upper portion identifying the issuing authority.
Obverse lettering EMERGENCY TREASURY CERTIFICATE COMMONWEALTH OF THE PHILIPPINES PROVINCE OF CAGAYAN REDEEMABLE AFTER THE WAR IN GOLD COIN OF EQUIVALENT VALUE
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Reverse lettering EMERGENCY TREASURY CERTIFICATE BY AUTHORITY OF THE PRESIDENT OF THE COMMONWEALTH AND THE PROVINCIAL BOARD OF CAGAYAN I HEREBY ORDER THE ISSUANCE OF THIS EMERGENCY CERTIFICATE WHICH IS HEREBY DECLARED A LEGAL TENDER FOR THE AMOUNT INDICATED IN SUMS AND IN THE ATTACHED INTERNAL REVENUE STAMP. REFUSAL TO ACCEPT THIS CERTIFICATE IS PUNISHABLE BY LAW P 0.50
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