Variances in design elements and countersigns of Negros Island banknotes
Banknotes issued by the Negros Emergency Currency Board showing multiple variations in the design of the provincial seal, clerks initials and place to apply these initials and all of these variations were investigated within this mini study.
In the 1943 series, for denominations < 20 ₱, usually four series letters - digit combinations were applied, e.g. A1, A2, … to A4, while for higher denominations less combinations were used only (A1 to A3 for 20 ₱; A1 and A2 for 50 and 100 ₱ and a single series letter A but without a digit for 500 ₱).
The only exception to this rule is the 1 ₱ denomination (NEG-0005) where A1, A2 and A3 instead of A1 to A4, but plus a combination of B1 and C1 - C4 was issued.
For low(er) denominations (1943 series, 1 and 5 ₱, NEG-0005 and -0007), the initials of the clerk(s) are applied either on or near the Prov. Audit. signature. For 10 ₱ (NEG-0008), the initials of the clerk(s) are either on or near the Actg. Treas. Signature, and on 20 ₱ banknotes, the clerk(s) initials are applied on or near the Chairman signature.
Just one sample note was found with two clerks’ initials applied (Figure 4), a rarely seen “mistake” as commonly for lower denominations just one clerks’ initial are present.
Higher denominations, for example NEG-0010 to -0012, have handwritten signatures of the officials on the back but no initials any more applied by a clerk: on 50 ₱ notes (Figure 5), two signatures of Actg. Treas. and Prov. Auditor are applied at the bottom of the note; on 100 ₱ notes (Figure 6), a single signature of Chairman Alfredo Montelibano is applied at the bottom of the notes, and for 500 ₱ notes all three officials have signed the notes by hand (Figure 7), commonly Montelibano on top and the other two officials at the bottom.
For 1944 series notes, starting with 1 ₱ denomination (NEG-0025), initials of the clerks are again on or near the printed Prov. Auditor signature.
For the NEG-0025 A and B version, the initials are on or close to the printed Chairman signature. Beginning with NEG-0037, the position of the clerk initials is more often variable but tends to be close to Prov. Auditors’ signature. The higher denominations of 10 and 20 ₱ have the initials on or close to Chairman’s’ or the Actg. Treasurers signature. This scheme is kept for the 1945 issue also.
Just considering the fact all the 50 to 500 ₱ notes of the 1943 series were signed handwritten by the officials it was a tremendous and time-consuming task to sign hundreds and hundreds of notes (see for the Estimated Number of Printed notes (ENP), the Philippine Emergency and Guerrilla Currency of WWII, 2nd edition, NEG section: the ENP is set the quantity of notes to be signed, means an ENP for NEG-0010: 40,000; for NEG-0011: 15,100 and for NEG-0012: 1,700).
It is interesting how the wide range of clerk initials and variations may also reflect the involvement of multiple local offices or rotating personnel handling authentication, which would naturally lead to differences in handwriting styles and formats.
In addition, the variability in ink tones and application seen across notes could be influenced not only by available materials but also by differences in preparation or dilution of ink at the time, which might explain some of the tonal inconsistencies beyond aging alone. These small production details really add another layer of understanding to the notes.
During the investigation another error print was identified, a misspelling for NEG-0025 D4 and NEG-0038 D3, where the role of the Provincial Auditor was given (printed) as Pov. Auditor instead of Prov. Auditor (Figure 1).


Figure 1: Misspelling error in Prov. Auditor, given as Pov. Auditor, on NEG-0025 D4 and NEG-0038 D3.
Different Seal Types
For the multiple denominations of the 1943 and 1944 issues several variances and deviations were detected, for example for the seal on (the right side on) notes’ face or for clerks’ initials and place to sign off (Figure 2, 3 and 4). Hereon, it is either a variance in the design or in the size of the eagle (and length of his wings) on top of the seal. For the design of the eagle, the eagle in whole is variant (smaller vs. large(r)) or his wings are slenderer or longer (a. - e.). Just with the 1943 series 500 ₱ (f.) it seems the topic of seal was clarified, and the same (or comparable) seal is applied for all denominations, and just the color is varying (consider: no seal present on a 1945 issue note is shown, but it is the same as for the 1944 issue).
Aside the design of the eagle on top of the seal, the size and design of the “inner” emblem can be small (a.), very small (b.) or wider (c. to e.) and the filling and hatching of the emblem can vary: see the emblem inner elements for a. and b. compared to c. or d., where the upper part of the emblem is filled but the lower not. In addition, the hatching of the emblem changed from a. or d. to f. and following version. Just with the seal present on the 1943, 500 ₱ (NEG-0012) note, this part of the note’s layout gets stable, and for the case a variance is visible afterward it is of minor nature.

Figure 2: Variances of province seal - differences are present in emblem size and design as ell as in the eagles wing length.
Variations in Signatures
During the investigations for the Negros notes variations, it was recognized that at least 40 (or more) different clerk initials were applied (sign 17. and 37., and 8. and 41.are the same) to approve the notes' authenticity (Figure 3). More variations / initials on notes may exist, but are not yet known and listed here.
Please consider, the signatures/initials are commonly presented in actual size (as some of them are very tiny) and just a few of them are slightly supersized to enable recognition of the size of the initial / sign.
In some cases, it was realized that deviating signatures might be a kind of “short” version of the clerk’s complete initial/sign (for example a clerk had applied a sign like ‘Y. clerk’ but is now signing just as clerk but quenched the ‘Y’ means it is an abbreviation of an initial or short sign – see 11. and 38. as in the second case it seems the initial letter for forename, probably a “Ma” was not applied).
In other cases, initials were remarkably similar to each other and thus, were considered just once as it is to assume this is the same clerk (see similarities for 13. and 23.; or 20. and 28. - what could be initials of Chairman Montelibano, or 27. and 31.).
In general, the wide spectrum of initials is decreasing for the 1944 issue and seems to remain stable for this and the following 1945 series.
If you might have other sample notes bearing signs not listed here, please provide me with to amend / complete the overview - thank you in advance.

Figure 3: Overview of different countersigns applied on Negros Island notes.

Figure 4: Negros 10 Peso note, NEG-0008 (P-663, 110 x 68 mm), with two clerk initials / signs (see 2. and 15. In the overview above) on the same note while commonly just one sign is present.


Figure 5: Two handwritten signatures of Actg. Treas. and Prov. Auditor at the bottom of a 50 ₱ note (NEG-0010), and a note with rarely seen countersign on top (lower note) what could be the initials of Governor and Chairman Montelibano - but this remains unclear (sign shows strong similarities to 7., and see Figure 3).

Figure 6: Handwritten signature of the Chairman at the bottom of a 100 ₱ note (NEG-0011).


Figure 7: Handwritten signatures of all three officials, while Montelibano signature is normally on top of the backside of a 500 ₱ note (NEG-0012) but can be exceptionally on the bottom too (lower note).
Paper Types
During the investigations for variances of provincial seal, clerks’ initials and place etc. it was realized that various types of paper were used to print the notes. (For a better understanding of used different paper types some definitions and properties some explanations are presented below).
No clear pattern was found for the used paper type in relation to the particular denomination or series. It seems that every type of paper has been used which was available at the time of notes’ production regardless of face value or year of issue.
Bais paper
The Central Azucarera de Bais in Negros Occidental is/was (one of) the largest producer of raw sugar in the province and major source of Bais-Paper. The paper is made of remnants of sugarcane production process (Bagaso), mixed with crude paper mass.
Bond paper
Bond paper is a high-quality durable writing paper similar to bank paper but having a higher weight. The most common weights are 80 g/m2 (20 lb) and 90 g/m2 (24 lb). The name comes from its having originally been made for documents such as government bonds. This type of paper can sometimes contain rag fiber pulp, which produces a stronger, though rougher, sheet of paper.
Lancaster Bond paper
A kind of Bond paper, manufactured by the Chicago firm of Childs & Smith. In 1960, the firm was purchased by the Mead Corporation and, in 2001, by the Fox River Paper Company but ceased production later that year. Throughout its history, the company produced higher quality, cotton-fiber content papers including bond, ledger, index and onion skin papers.
When you check for the paper watermark (if present) you often can see tiny blue & red speckles.
Linen Bond paper
àsee Bond paper. Linen bond paper has a woven 'Linen' look texture, popular for business letterhead and more traditional and formal uses, elegant invitations or personal stationery. A linen textured board for impressive presentations, often with texture on one side only.
Manila paper
Is a relatively inexpensive type of paper, generally made through a less-refined process than other types of paper, and is typically made from semi-bleached wood fibers. The manila component of the name originates from manila hemp; Musa textilis (or Abacá leaves). Before the end of the 20th century, papermakers replaced the Abacá fibers with wood pulp, which cost less to source and process. Despite the change in production material, the name and color remain.
It is just as strong as craft paper but has better printing qualities, such as stronger pigment retention. Manila paper is buff-colored and the fibers of the paper are usually visible to the naked eye.
Premier Bond paper
àsee Bond paper. Thicker / higher paper density / weight.
White / Brown paper
White paper is made from high quality and sustainably produced raw materials, bleached with chloride or oxygen. The bright white paper, provides an excellent print contrast for high quality color and mono documents. Smooth, thick and opaque, this 80g/m² paper is perfect for printing reports.
Brown paper (as White paper), but not bleached.
Date Print Issue
The date on many of the 1943 Negros notes was often applied separately from the main print, which could explain why the digits sometimes show slight differences in spacing, alignment, or sharpness. In some cases, the ink of the date also appears either slightly heavier or lighter than the surrounding text, which may suggest that it was applied in a different step during production. This would naturally result in small variations between notes, especially when done in batches. It also makes sense that for the later issues, the variations are much less noticeable, which seems to reflect a more consistent process at that stage.
It seems a defect in stencil was used only in the 1943 issue, and no clear pattern was identified that always a series e.g. D2, E2, F2 or such is affected by date issues (Figure 8).
After adjustment of the print plate / stencil of the 1943 issue the issue seems to be gone, and just minor defects are detected for 1944 series. Just for three letter-digit combinations (D4, E3, G3) variances in date is known. In addition, in the series with a digit “1” (for example C1, D1 or E1) the 44 in 1944 is always printed somewhat illegible, probably caused by over-inking.
For the last 1945 issue, just one case of slightly enlarged font size in comparison to the other J2-J4, the 5 in 1945 stands a bit separated in relation to the other digits is reported.

Figure 8: Variations in issue year font type and letter / digit size, present on NEG-0005 C4, NEG-0008 A4 and NEG-0009 A3. Partially printed year of issue (SER in SERIES, just the upper half) for NEG-00012.
