100 Incas

The Inca denomination series was introduced by the Perú provisional government during the War of the Pacific, when Chilean forces occupied Lima and the country's financial infrastructure had effectively collapsed. Issuing paper currency under occupation required a functional printing operation, and the Eugenio Abele firm — a Lima-based typographic house rather than a specialist banknote printer — was one of the few available options. The result is a note produced with commercial printing equipment, not the intaglio presses of London or Paris.

The "Inca" as a monetary unit was short-lived, tied entirely to the emergency conditions of 1881–1882 and never adopted into Peru's permanent currency structure.