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| 正面描述 | Typeset letterpress text in black on plain paper, with the denomination ONE PESO in violet at centre. The note carries the heading EMERGENCY TREASURY CERTIFICATE above THE COMMONWEALTH OF THE PHILIPPINES / PROVINCE OF ILOCOS NORTE, with the issuance date Ilocos Norte, April 15, 1942 below. Three manuscript signatures appear at the bottom, attributed to the Provincial Treasurer, Provincial Auditor, and Provincial Board, with the series designation (THIRD SERIES) above them. |
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| 背面描述 | Plain typeset letterpress text in black, with the certificate number and serial at top. The body of the note carries the full legal tender declaration text in paragraph form, followed by the series designation (THIRD SERIES) and a single manuscript signature above the title Governor. A violet REGISTERED handstamp is applied vertically at left, with a date stamp reading MAY 11 1942. |
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Ilocos Norte was among the Philippine provincial governments that issued emergency guerrilla currency during the Japanese occupation, when the occupying forces' military pesos were distrusted and in some areas actively refused by local populations. These provincial notes were produced under improvised conditions — often on whatever paper was locally available — and circulated as a practical necessity rather than under any formal monetary authority recognized beyond the province itself.
The S-prefix in the Pick number places this firmly in the Philippine emergency issues category. Paper quality and ink consistency vary considerably across surviving examples of this series, a direct consequence of wartime supply shortages rather than any manufacturing oversight.