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| 背面描述 | Entirely blue letterpress design composed of dense guilloche scrollwork filling the entire field, with the numeral '10' repeated in each of the four corners within circular cartouches. A central rectangular panel contains a multi-line legal text in Indonesian citing the authority of Presidential Regulation No. 1 of 1946 regarding monetary law. |
| 背面铭文 | 10 Tanda pembajaran ini dianggap sah sebagai "Uang kertas" seperti tersebut dalam pasal IX sampai XII dari undang2 Presiden No.1 th. 1946 tentang peraturan hukum Pidana. |
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This note belongs to the brief but chaotic period when regional Indonesian authorities issued their own currency in parallel with — and sometimes in competition with — central government emissions from Yogyakarta. The Province of Sumatra and its sub-regions were cut off from reliable supply lines by Dutch military action during the first "Police Action" of 1947, which pushed local administrations to print money independently rather than rely on Jakarta-issued stock that couldn't reach them.
Aceh in particular had its own revenue base and a degree of political autonomy that made local emission practical. The S-prefix Pick numbers assigned to this entire Sumatran group reflect how collectors and cataloguers treat them: regionally distinct, administratively separate from the Republic's main series, and issued under genuinely different political and logistical circumstances.
Surviving examples frequently show handling wear consistent with active use rather than hoarding — these circulated.