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| 正面描述 | Printed in black letterpress on plain paper with a large violet overprint of the denomination numeral '10' as central underprint. The text body certifies the emergency issuance, dated Ilocos Norte, May 4, 1942, with the denomination TEN PESOS at foot. Three manuscript signature lines appear at lower centre, attributed to the Provincial Treasurer, Provincial Auditor, and Provincial Governor respectively. |
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| 背面描述 | Plain paper reverse printed in black letterpress, with the serial number 'C06144C' at upper centre. A large violet 'REGISTERED' overprint appears vertically at left. The full legal-tender declaration text is set in a single block, with the Governor's manuscript signature at lower right beneath the series designation. |
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Philippine guerrilla and provincial emergency currencies issued during the Japanese occupation are well documented as a category, but Ilocos Norte's issues occupy a specific corner of that story. The provincial government in the Ilocos region continued functioning under significant pressure during the occupation, and these locally authorized notes were a practical response to the near-total collapse of normal currency supply after the fall of the Commonwealth administration in 1942.
S283 is catalogued among the Philippine emergency circulating notes compiled by Neil Shafer — a series where counterfeiting and Japanese suppression of guerrilla finance made the act of issuing such notes genuinely dangerous. Surviving examples from Ilocos Norte tend to show heavy use.