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1 Peso

Issuer Province of Negros Oriental
Year 1942
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Composition Paper
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Reverse description Printed entirely in orange-red ink on white paper, the reverse displays a decorative border composed of repeated ornamental vine and leaf motifs running along all four edges. The denomination 'One Peso' is set in large serif lettering at centre, flanked on each vertical margin by the word 'PESO' printed sideways and the numeral '1' at the corners, with a faint underprint visible behind the central text.
Reverse lettering ONE PESO PESO 1 1
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Comments

Negros Oriental was one of several Philippine provincial governments that issued emergency guerrilla currency following the Japanese occupation of 1942. These notes were produced under the authority of the Commonwealth government-in-exile framework, allowing local officials to maintain a functioning economy in areas where Japanese military scrip was either unavailable or actively refused by the population.

The Negros issues are among the more organized of the Philippine emergency series — the provincial treasurer's office maintained reasonable printing discipline, which is not true of all guerrilla currency from this period. Forgeries and locally unauthorized copies exist, and provenance matters.

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