S191

PHILIPPINES - Cagayan

5 Pesos

Province of Cagayan / Treasury

not dated

with eagle on back
for a similar note with motifs from the Philippines and the United States on back see PHILIPPINES PS-192

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.