1 Peso

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.