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| 背面描述 | Plain typeset reverse with the central text panel reading THE PROVINCE OF ILOILO / FIFTY CENTAVOS / PROVINCIAL TREASURY CERTIFICATE / Issued by the / PROVINCE OF ILOILO / Under the Authority of the / GOVERNOR OF PANAY AND ROMBLON / March 2, 1944. The denomination numeral 50 is repeated in each corner, and the repetitive CENTAVOS guilloche border frames all four edges in a manner identical to the obverse. |
| 背面铭文 | THE PROVINCE OF ILOILO FIFTY CENTAVOS PROVINCIAL TREASURY CERTIFICATE Issued by the PROVINCE OF ILOILO Under the Authority of the GOVERNOR OF PANAY AND ROMBLON March 2, 1944 CENTAVOS |
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The Province of Iloilo was one of several Philippine provincial governments that issued guerrilla currency during the Japanese occupation, authorized under emergency powers by local civil and military authorities aligned with the Commonwealth government-in-exile. These notes circulated in territory where Japanese military scrip — derisively called "Mickey Mouse money" — was formally mandated but widely distrusted, and where locally issued peso and centavo notes served practical daily commerce in areas the Japanese never fully controlled.
Iloilo's issues are among the better-documented provincial guerrilla series from the Visayas. The S-prefix Pick numbers place this firmly within the recognized emergency currency catalog, though print runs and survival rates for low-denomination centavo notes from this series are poorly documented.