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| 正面描述 | Blue letterpress printing on white paper. A seated allegorical male figure (Mercury) occupies the left vignette, with a seated allegorical female figure at right; a condor appears at top center. The face value and issuing authority legends are arranged within the central text panel. |
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| 正面铭文 | REPÚBLICA DEL PERÚ pagará al portador CIEN INCAS en moneda de oro conforme al supremo decreto de Octubre, 18 de 1880 1881, Setiembre 1º LIMA 100 (Translation: Republic of Perú Will pay to bearer One Hundred Incas in golden coins according to Supreme Decree from October 18th., 1880. September 1st., 1881, Lima.) |
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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.