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| 表面の説明 | An Internal Revenue stamp of the Philippine Islands affixed at left margin, bearing the printed denomination 50 Pesos and a handwritten serial number. The main text field to the right carries the certification text in letterpress, with manuscript signatures of the Provincial Treasurer, Provincial Auditor, and Provincial Governor at lower right. The certificate is headed with the title and issuing authority printed at top. |
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| 表面の銘文 | EMERGENCY TREASURY CERTIFICATE THE COMMONWEALTH OF THE PHILIPPINES PROVINCE OF CAGAYAN THIS IS TO CERTIFY THAT THE ISSUANCE OF THIS EMERGENCY CERTIFICATE FOR THE AMOUNT OF FIFTY PESOS HAS BEEN DULY AUTHORIZED BY THE PRESIDENT OF THE PHILIPPINES AND THE PROVINCIAL BOARD OF CAGAYAN AND IS REDEEMABLE BY THIS PROVINCE AFTER THE WAR. |
| 裏面の説明 | The reverse is dominated by a large violet overprinted numeral '50' at centre, serving as the value underprint. Letterpress text in English occupies the full field, setting out the legal tender declaration and redemption terms. The serial number appears at upper right and the Provincial Governor's signature is applied at lower centre. |
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