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10 Pesos

Issuer Province of Ilocos Norte, Treasury
Year 1942
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Value 10 Pesos
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Reverse description The reverse carries the full legal authority text issued by the President of the Commonwealth of the Philippines and the Provincial Board of Ilocos Norte, ordering the issuance of the emergency certificate as legal tender, redeemable from a deposit of P500,000 in the Treasury of the Philippines, with a penal clause against refusal to accept. A bold violet 'REGISTERED' overprint appears at left, accompanied by a circular violet cachet, and the Governor's manuscript signature is present below the '(FOURTH SERIES)' designation.
Reverse lettering EMERGENCY TREASURY CERTIFICATE
No. C06144C
By authority of the President of the Commonwealth of the Philippines and the Provincial Board of Ilocos Norte, I hereby order the issuance of this emergency certificate which for all intents and purposes is hereby declared legal tender. This certificate will be redeemed by the Province from its deposit of P500,000 in the Treasury of the Philippines. Refusal to accept this certificate is punishable by law.
(FOURTH SERIES)
Governor
REGISTERED
P10.00
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Comments

One of several emergency guerrilla currency issues authorized by provincial treasuries in the northern Philippines after the Japanese invasion of late 1941. Ilocos Norte, along the northwestern coast of Luzon, was among the provinces that continued to function under nominal Commonwealth authority during the occupation, and these locally printed notes were a practical necessity — Japanese military scrip was imposed in the lowlands, but resistance-aligned communities refused to accept it.

The S-prefix in the Pick catalog places this in the wartime Philippine provincial issues, a sprawling and poorly documented series. Authentication is a genuine concern; forgeries and later facsimiles circulate alongside originals.

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