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| 正面描述 | The obverse is printed in green and closely resembles a postage stamp design, with a central vignette of Malagasy agricultural workers in a rice field, with a town visible in the background. The denomination "5c." appears in a box at the lower centre, flanked by decorative guilloche borders on either side. The inscriptions "POSTES" and "R F" appear at the top, with "MADAGASCAR ET DÉPENDANCES" running along the bottom margin. |
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| 背面描述 | The reverse is printed on plain, uncoated paper in a dark ink and presents a central vignette of a zebu bull standing in profile facing left, rendered in a simple engraved style. The word "Variftoventy" is inscribed vertically along the left margin, and a vertical series of oval and rectangular denomination indicators appears along the right edge. |
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Madagascar's wartime fractional notes of 1916 were a direct response to the acute coin shortage that plagued French colonial territories during the First World War, as metal was diverted to the war effort and shipping disruptions severed normal currency supply chains. The Government of Madagascar and Dependencies issued these low-denomination paper fractions as emergency substitutes for centime coinage — a stopgap measure seen across multiple French colonies simultaneously.
The 0,05 Franc denomination is the smallest in the P#14–17 series. Survival rates are poor; small-format emergency paper of this type was discarded freely once coinage returned.