S192

PHILIPPINES - Cagayan
Value

5 Pesos
Issued by

Province of Cagayan / Treasury
Series

43200 - 58700
Date

not dated
Remark

with motifs from the Philippines and the United States on back
for similar notes with eagle on back see PHILIPPINES PS-191

The Japanese "Tanaka Detachment" landed at Aparri and Gonzaga on 10.12.1941 and occupied the capital Tuguegarao and its airfield.
Provincial Governor Marcelo Adduru evacuated the entire provincial government to the municipality of Tuao, where it continued to function despite its isolation. In order to pay the necessary expenditures Emergency Treasury Certificates were issued on 01.01.1942.
After a first isue was exhausted, a second issue of currency was provided by utilizing the stock of Internal Revenue stamps affixed to mimeographed forms.

 Eagle

 Mountains, field, scyscrapers, Statue of Liberty, church
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