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| 背面铭文 | P10 X BROOKE'S POINT, PALAWAN E. A. Villapa Municipal District Treasurer RECEIVED |
| 签名 | M. Rodriguez and E.A. Villapa and Paulino Apostol |
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One of dozens of guerrilla emergency currency issues produced across the Philippine provinces during the Japanese occupation, this Palawan note was authorized and printed locally at Brooke's Point — a remote settlement on the southern end of the island, far from Japanese administrative control. Palawan's scattered geography and thin occupation presence gave provincial authorities unusual room to operate, and local currency printing was part of that resistance infrastructure.
The three-signature format reflects genuine committee oversight rather than ceremonial procedure — a deliberate check against misuse of the emergency issue authority.