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5 Pesos
| Issuer | Province of Ilocos Norte |
|---|---|
| Year | 1942 |
| Type | Standard circulation banknote |
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| Obverse description | Printed in black on plain paper stock, the obverse carries the large violet underprint value numeral '5.00' at centre, overlaid by the certificate text in letterpress. Serial number appears at upper left, with the date 'May 20, 1942' and place of issue 'Ilocos Norte' inscribed in the body of the text. Two manuscript signatures appear at the lower portion alongside printed titles of the Provincial Treasurer and Provincial Auditor, with a third signature at lower right for the Governor. |
|---|---|
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| Reverse lettering | EMERGENCY TREASURY CERTIFICATE By authority of the President of the Commonwealth of the Philippines and Provincial Board of Ilocos Norte, I hereby order the issuance of this emergency certificate, which for all intents and purposes is hereby declared legal tender. This certificate will be redeemed by the Province from its deposit of P500.00 in the Treasury of the Philippines. Refusal to accept this certificate is punishable by law. (FIFTH SERIES) Governor |
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| Comments |
Ilocos Norte was one of several Philippine provinces that issued emergency guerrilla currency during the Japanese occupation, when the Japanese Military Administration's own peso notes were flooding the economy and Filipino provincial governments scrambled to maintain some functional medium of exchange for local transactions. These provincial issues were authorized under emergency conditions, produced with limited printing resources, and carried genuine legal weight within their issuing regions.
S294 is among the less-documented entries in the Philippine guerrilla series — provenance can be difficult to establish, and genuine examples are sometimes difficult to distinguish from the postwar facsimiles and reproductions that entered the market in subsequent decades.