1942 US Philippines 10 Pesos Leyte Tacloban WW2 Emergency Note S395a

In Leyte island, the Leyte Provincial Regiment under Col Theodore Cornell of the US Army received its orders to surrender on May 18, 1942. Cornell in turn wrote the Provincial Governor on the terms of surrender, saying he had "no control" over the conditions which necessitated the surrender.

The majority of the top-ranking officers peacefully accepted the terms of surrender imposed by the Japanese Imperial Army, but many of those in the lower ranks refused to comply. A day or two before they were supposed to lay down their arms, they took to the hills and interior villages. There they regrouped themselves and formed guerilla units that engaged the Japanese in hit-and-run attacks, lasting till September 1944.

In the northwestern part of Leyte, in Capoocan, T Sgt. Felix M. Pamanian, QMS, PA-USAFFE, organized the Northwestern Leyte Guerilla Force. He set up a war council, and an embryo staff and disposed three battalions of six combat units from Carigara to Villaba and Biliran, then a sub-province of Leyte. This remained independent until it was finally absorbed into the Leyte Area Command in July 1, 1943 under Col. Ruperto Kangleon.