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| 背面描述 | Central vignette presents a rising sun above a nipa hut, flanked by a palm tree to the left, all rendered in a single-colour letterpress impression on plain paper. Decorative corner elements and a simple ruled border frame the design, with the denomination repeated in the lower corners. |
| 背面铭文 | CAGAYAN TEN CVOS 10¢ |
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The Province of Cagayan issued its own emergency currency in 1942 following the Japanese invasion and the effective collapse of the Commonwealth government's centralized monetary system. Provincial and municipal authorities across the archipelago were left to improvise — printing their own notes on whatever paper was available to keep local commerce functioning. Cagayan's series falls within this broader pattern of Philippine guerrilla and civil emergency issues, several of which were later recognized by the postwar government for redemption.
Small denominations like this 10 Centavos were the workhorses of daily market exchange during occupation.