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| 背面描述 | Blue letterpress printing with geometric guilloche designs filling the field. Two signatures with their respective titles appear in the lower zone of the note. |
| 背面铭文 | 1 INCA 1 (Translation: One Inca) |
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Peru's 1881 fiscal emergency produced a clutch of hastily issued Inca-denominated notes, an attempt to introduce a parallel currency while the country was under Chilean military occupation during the War of the Pacific. The Inca unit was never formally established through any sustained monetary framework — it was a stopgap, issued by a government that had lost Lima to Chilean forces in January of that year and was operating from whatever administrative footing remained.
Local printing by the Eugenio Abele typographic house kept production entirely within occupied territory, which did little for public confidence. The series circulated poorly and the denomination itself was abandoned within a short period.