dollar notes were still held in treasury vaults in Singapore and Penang. When Penang was evacuated in December 1941, 600,000 one-dollar notes and 100,000 five-dollar notes were abandoned in the treasury, where they fell into the hands of the Japanese. In Singapore, 4,200,000 one-dollar and 1,000,000 five-dollar notes were destroyed, and 21,000,000 one-dollar notes and 3,900,000 five-dollar notes shipped to India for safety. When British forces reoccupied Singapore in September 1945, they found all the abandoned notes of this series, except for a bundle of one thousand dollar notes captured in Penang, in the vaults of the Japanese sub-treasury. Nevertheless, all stocks were destroyed in 1946, as it was feared that the notes from the captured ship might have been handed over by the Germans to their Japanese allies, and were being hoarded in bulk, ready to be passed into circulation when the notes became current. There is no evidence that these notes ever reaching Malaya. All the notes were signed by L. G. Corney, the chairman of the board of the Commissioners of Currency. British Military Administration British forces landed at Penang on 3 September 1945 and at Singapore on 5 September 1945 and gradually reoccupied the whole Malaya. Until 1 April 1946, the country's finances were administrated by the department of the Controller of Finance and Accounts of the Army Pay Corps, and currency was put into circulation against payment in sterling by the War Office to the account of the Board of Commissioners of Currency, Malaya. It was decided that no value whatever should be accorded the Japanese banana money then in circulation, as it had been estimated that during the three and a half years occupation the Japanese had issued a minimum of 4,000 million dollars' worth of currency against a normal 1941 circulation of about 220 million (Donnison p. 223). The pay service made available currency notes from 1 cent to 10,000 dollars which had been printed in Britain either before, or during, the occupation but had not previously been sent to Malaya. In addition, the 1940 ten-dollar note issued by the Board of Commissioners of Currency Malaya and the old Straits Settlements notes, with the exception of denominations of 1,000 or 10,000 dollars and 10 and 25 cents, were declared a legal tender. These old notes were gradually withdrawn, however, as the new issue became adequate for the country's needs. The notes of this