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| Issuer | United States Forces in the Philippines / Seventh Military District / Command Post W Area |
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| Year | |
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| Value | Log in to see details |
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| Shape | Rectangular |
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| Obverse description | Pink paper circulating chit with a simple typeset layout enclosed within a rectangular border. The face bears the inscriptions UNITED STATES FORCES OF THE PHILIPPINES / SEVENTH MILITARY DISTRICT / TWENTY PESOS / CIRCULATING CHIT / GOOD ONLY IN COW AREA, with denomination values ₱20.00 at upper left and upper right corners. A vertical red overprint reading PESOS runs along the left margin, and serial numbers appear at lower left and lower right. |
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| Obverse lettering | UNITED STATES FORCES OF THE PHILIPPINES SEVENTH MILITARY DISTRICT TWENTY PESOS CIRCULATING CHIT GOOD ONLY IN COW AREA ₱20.00 |
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| Comments |
The Seventh Military District guerrilla notes are among the more operationally specific emergency issues to come out of the Philippine resistance period following the fall of Bataan and Corregidor in 1942. "Command Post W Area" designations were used to compartmentalize currency authority across guerrilla-controlled zones, partly to limit financial exposure if a printing source was compromised or captured by Japanese forces.
These locally produced notes were never formally coordinated by Washington — they operated on the authority of individual commanders and the willingness of local populations to accept them. MacArthur's headquarters later worked to legitimize surviving guerrilla currencies retroactively, though redemption was uneven and many issues were simply left unredeemed.