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1 Peso

Issuer Province of Cagayan
Year 1942
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Shape Rectangular
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Obverse description Plain paper ground with typewritten text body in black ink, headed by the title EMERGENCY TREASURY CERTIFICATE and Commonwealth of the Philippines / Province of Cagayan inscriptions. A Philippine Islands Internal Revenue stamp (1 Peso denomination, serial 4126640) is affixed to the left margin, serving as the security element authorizing the note's value. Three handwritten signatures appear at the base, attributed to the Provincial Treasurer, Auditor, and Provincial Governor respectively.
Obverse lettering 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 ONE PESO HAS BEEN FULLY AUTHORIZED BY THE PRESIDENT OF THE PHILIPPINES AND THE PROVINCIAL BOARD OF CAGAYAN AND IS REDEEMABLE BY THIS PROVINCE AFTER THE WAR.
Reverse description Plain paper ground with typewritten text in black ink, the legal tender declaration set in a single block of text. A large purple guilloche-style numeral "1" underprint occupies the centre of the note, serving as the primary value indicator. The text is framed by denomination markers "P 1.00" repeated at the corners, with PROVINCE GOVERNOR signature line at the foot.
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