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| 正面描述 | Plain white note with black letterpress text throughout. The upper portion carries the inscriptions 'COMMONWEALTH OF THE PHILIPPINES', 'PROVINCE OF NEGROS ORIENTAL', and the date 'March 19, 1942', with a series and serial number in red at upper right. The central denomination 'ONE PESO' is set in large bold type, flanked by numeral '1' and 'PESO' verticals on each side, above a charge clause referencing the Provincial Treasurer of Negros Oriental and the Philippine National Bank, Bacolod Branch. Two countersignature lines at the bottom are designated for the Provincial Auditor and Provincial Treasurer. |
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| 正面铭文 | COMMONWEALTH OF THE PHILIPPINES PROVINCE OF NEGROS ORIENTAL March 19, 1942 SERIES OF 1942 PAY TO BEARER ON DEMAND THE SUM OF ONE PESO PHILIPPINE CURRENCY And charge against the account of the Provincial Treasurer of Negros Oriental with the Philippine National Bank, Bacolod Branch. SERIES OF 1942 Countersigned: Provincial Auditor TO THE PHILIPPINE NATIONAL BANK, BACOLOD BRANCH Provincial Treasurer |
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Negros Oriental's 1942 emergency issues were authorized under the Philippine Commonwealth government's directive permitting provincial and municipal authorities to print their own currency after Japanese forces severed normal banking operations. The Bacolod Branch attribution here is significant — Bacolod is actually the capital of Negros Occidental, not Negros Oriental, and the dual-province administration of currency on Negros Island during the occupation created a genuinely tangled issuing structure that still confuses catalogers today.
These guerrilla-era Visayan notes were produced under severe material constraints, and paper quality varied considerably even within single print runs.