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1 Peso

Issuer Provincial Government of Nueva Vizcaya
Year 1942
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Shape Rectangular
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Obverse description Printed on yellow paper in black typeface, the obverse carries the full text of the emergency currency authorization, citing the authority of the President of the Commonwealth of the Philippines, with the denomination ₱1.00 stated at both left and right margins. Three manuscript signatures appear at the bottom, attributed respectively to the Provincial Auditor, the Provincial Governor, and the Acting Provincial Treasurer, each signed below their printed title.
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Reverse description The plain yellow reverse is otherwise unprinted save for a circular violet handstamp of the Office of the Municipal Treasurer, Solano, N. Vizcaya, bearing a received date and a registration number in red ink, along with a partial embossed seal visible at the right edge.
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Comments

Nueva Vizcaya's wartime emergency notes were issued under Japanese occupation, when the provincial government — still nominally functioning under Filipino officials — needed a local medium of exchange after regular Philippine Commonwealth currency became scarce and unreliable. The three signatories reflect the administrative structure that persisted under occupation: a treasurer, a governor, and an auditor or similar provincial officer, each adding a layer of accountability to what was, in practice, a desperate improvisation.

Provincial guerrilla currency and Japanese-sanctioned emergency notes from this period are frequently confused. Nueva Vizcaya's issues appear to have been locally authorized rather than guerrilla-produced, though the distinction was rarely clean in the interior mountain provinces of Luzon in 1942.

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