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| 正面描述 | Plain paper note with a simple typeset layout in dark brown ink. The central text reads ONE PESO in bold letterpress, with an inscription above stating the note is issued by the Leyte Provincial Board by authority of the President of the Philippines. A serial number appears in the lower centre, with multiple official signatures printed beneath, and a border of simple geometric ornamental devices frames the note. |
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| 背面描述 | The reverse is printed in dark brown ink on plain paper with a typeset design. The central legend states that the Commonwealth Government of the Philippines will pay the bearer ONE PESO upon termination of emergency, with the denomination numeral 1 at the upper right. A simple ornamental border of repeating geometric motifs surrounds the text, and a circular seal or stamp impression is visible near the lower centre. |
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Leyte was among the Philippine provinces that organized its own emergency currency after the Japanese occupation disrupted the pre-war Commonwealth monetary system. The Leyte Emergency Currency Board — operating under the provincial government — issued these notes as a locally administered measure to keep commerce functioning in guerrilla-held or contested territory, where Japanese military pesos were either refused outright or actively avoided.
Philippine provincial emergency issues of 1942–45 vary enormously in surviving quantity, and Leyte examples are among the more documented series, partly because American forces landed on Leyte in October 1944, bringing with them collectors and military personnel who preserved notes found in circulation.