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10 Centavos

Issuer Provincial Board of the Mountain Province
Year 1942
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Size 111 × 70 mm
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Obverse description Black letterpress text on white paper within an ornate floral and shell-motif border running the full perimeter of the note. The title 'Mountain Province Emergency Note' is set in blackletter type across the upper field, flanked by the denomination 'P.10' at each corner. The central text certifies deposit of the equivalent of Ten Centavos in the Philippine National Bank, payable to bearer on demand, with signature lines below for the Provincial Governor, Provincial Treasurer, Provincial Auditor, and Assistant Provincial Treasurer. A blue underprint of the reverse text is visible showing through the paper.
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Reverse description Black letterpress text on white paper within a geometric border of diagonal lines and small ornamental devices at intervals. The denomination 'TEN CENTAVOS' appears in bold type at the top and bottom, with 'P.10P' repeated at all four corners. The left column carries the authorizing text citing Provincial Board Resolution No. 5, S. 1942, while the right column states the conditions of validity requiring signatures and the official seal. A large typewritten serial number is applied to the centre field, above the two-line 'MOUNTAIN PROVINCE EMERGENCY NOTE' underprint stamp. The obverse design shows through as a ghost image due to the thin paper stock.
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Comments

The Mountain Province guerrilla notes of 1942 were authorized by the provincial board as Japanese forces consolidated control over Luzon. Unlike many Philippine emergency issues of the occupation period, which were produced hastily on whatever paper was available, the Mountain Province series shows deliberate planning — denominations were tiered, and the authorization text was formal rather than improvised. The province's relative geographic isolation in the Cordillera gave local officials enough breathing room to organize a functioning parallel currency before Japanese military scrip became compulsory.

Surviving examples frequently show foxing along the edges, a predictable consequence of the humid highland storage conditions under which these notes were held.

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