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| 背面描述 | Plain white reverse with a large bold letterpress numeral ₱1 at left serving as the primary denomination indicator. To the right, a circular handstamp reads BROOKE'S POINT, PALAWAN — RECEIVED, enclosing a manuscript countersignature identified as E. A. Villapa, Municipal District Treasurer. |
| 背面铭文 | ₱1 |
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One of dozens of emergency circulating notes issued by Philippine provincial governments following the Japanese occupation of Manila in early 1942. With the Commonwealth government displaced and the banking system severed, individual provinces were left to finance local administration and commerce independently. Palawan, geographically isolated in the western Philippines, had particular reason to operate autonomously — the island remained a site of active Allied presence and guerrilla resistance throughout the occupation.
Three signatures rather than the more common two reflects the provincial treasurer and auditor system still functioning under wartime conditions. Survival rates for Palawan guerrilla currency are lower than for many Visayan issues.