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50 Centavos With Revenue Stamp
| Issuer | Province of Cagayan |
|---|---|
| Year | 1942 |
| Type | Log in to see details |
| Value | Log in to see details |
| Currency | Log in to see details |
| Composition | Log in to see details |
| Size | Log in to see details |
| Shape | Rectangular |
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| Obverse description | Plain paper ground with serial numbers printed vertically at left in black, flanking an Internal Revenue stamp affixed to the left margin. The centre carries handwritten text stating redeemability after the war in gold coin of equivalent value, followed by three manuscript signatures below the titles Provincial Governor, Pro-Treasurer, and Auditor. Letterpress-printed text appears across the upper portion identifying the issuing authority. |
|---|---|
| Obverse lettering | Log in to see details |
| Reverse description | Log in to see details |
| Reverse lettering | EMERGENCY TREASURY CERTIFICATE BY AUTHORITY OF THE PRESIDENT OF THE COMMONWEALTH AND THE PROVINCIAL BOARD OF CAGAYAN I HEREBY ORDER THE ISSUANCE OF THIS EMERGENCY CERTIFICATE WHICH IS HEREBY DECLARED A LEGAL TENDER FOR THE AMOUNT INDICATED IN SUMS AND IN THE ATTACHED INTERNAL REVENUE STAMP. REFUSAL TO ACCEPT THIS CERTIFICATE IS PUNISHABLE BY LAW P 0.50 |
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| Comments |
The Province of Cagayan issued emergency guerrilla currency during the Japanese occupation of the Philippines, and this 50 Centavos note is part of that improvised wartime series. Provincial and local governments across Luzon resorted to printing their own scrip after the Japanese Military Administration introduced its own occupation currency — notes the Filipino public quickly labeled "Mickey Mouse money" for their rapid depreciation and suspected worthlessness.
The applied revenue stamp is a practical authentication device, not a post-issue fiscal marking. Cagayan's issues are among the more documented provincial guerrilla notes, though survival rates vary considerably given the conditions under which they circulated.