Nueva Viscaya is in the heart of Luzonīs east central portion. It is sparsely populated and the single issue of emergency notes was not large. They were mimeographed.
Notes with embossed seal are usually (always?) encountered with a red counter- signature and 1943 date (as illustrated). This is due to the Japanese order in July 1943 authorizing redemption of pre-surrender emergency notes. The order excluded any mimeographed notes, but Governer Quirino ordered the notes to be accepted for redemption anyway. The notes were registered, countersigned, and the Japanese army refused to redeem them.
