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| 正面描述 | Letterpress-printed emergency scrip on plain ruled paper, with a central text block bearing the redemption pledge of the Municipality of Loon and the year 1944. The denomination FIVE CENTAVOS is set within a rectangular box at centre, flanked on either side by red letterpress serial numbers. A decorative scroll vignette incorporating the numeral 5 occupies the right margin, with a corresponding ornamental device at the lower border, both printed in black. |
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| 背面描述 | Reverse printed on the plain ruled side of the notebook paper, bearing three handwritten signatures in blue ink applied by the issuing municipal authorities, with no additional printed text, vignette, or decorative device. |
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Loon is a municipality on the island of Bohol, and this note is one of hundreds of hyperlocal emergency issues that proliferated across the Philippine provinces during the Japanese occupation. With the pre-war Commonwealth peso driven out of practical use and Japanese Military Pesos widely distrusted, municipal and provincial governments printed their own scrip to keep local markets functioning at all.
Bohol's guerrilla resistance was unusually organized, and some local currency issues from the island were backed — at least nominally — by provincial authority rather than being purely improvisational. Whether Loon's issue falls into that category or represents purely municipal initiative is not firmly documented.