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100 Kyats

Issuer State Bank of Burma
Year 1944
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Currency Second Kyat (1944-1945)
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Obverse description A full-fan display peacock vignette occupies the left portion of the note, set against a central underprint landscape with a thatched hut and a rising sun on a hillock. A large guilloche oval at right encloses the numeral denomination, with Burmese script lettering for the denomination and issuing authority arranged across the upper and lower registers.
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Reverse description The central vignette presents a panoramic view of Mandalay Palace reflected in its surrounding moat, printed in a warm reddish-brown tone with fine intaglio line work. Symmetrical guilloche rosettes incorporating the numeral "100" anchor the left and right flanks, and Burmese script inscriptions appear at the upper centre and lower right within an ornate foliate border frame.
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The State Bank of Burma was a Japanese-sponsored institution established after the Imperial Japanese Army occupied Rangoon in 1942. This 100 Kyats note was issued under that occupation administration, part of a currency series designed to displace British Burmese notes and fund wartime procurement — effectively a mechanism for extracting local resources without direct military expenditure.

By 1945, the entire occupation currency series was repudiated by the returning Allied administration, rendering these notes worthless almost overnight. Surviving examples in any condition owe their existence largely to that sudden demonetization, which halted circulation before normal attrition could destroy them.

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