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| 正面描述 | Uniface emergency issue printed in black letterpress on plain paper, with the denomination value rendered as a large '10 C' numeral at centre. Serial number appears in the upper portion alongside the date and place of issue. Two manuscript signatures appear at the lower left and lower right, with printed title designations beneath each, and a third signature visible at lower centre. |
|---|---|
| 正面铭文 | SERIAL NO. CIRCULATING NOTE GUIUAN, SAMAR, DEC. 10, 1942 THE MUNICIPAL GOVERNMENT OF GUIUAN WILL PAY THE BEARER ON DEMAND TEN CENTAVOS WHICH HAS BEEN DEPOSITED IN THE TREASURY AS DIRECTED BY THE M.V.S.C. USAFFE IN THE FIELD |
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Guiuan, at the southeastern tip of Samar, was among the first Philippine towns occupied by Japanese forces in late 1941. Like dozens of other municipalities cut off from the Commonwealth government's currency supply, the local administration began issuing its own emergency circulating notes in 1942 to keep commerce moving under occupation. These municipal guerrilla-currency issues — some authorized, some improvised — were produced on whatever paper was available locally, which is why survivors show such variation in stock, ink, and legibility.
Guiuan later became historically significant as the staging point for the U.S. liberation fleet in October 1944. Notes still in circulation at that point were largely destroyed or abandoned.