Section 3
SEC. 3. In the case of mutilated emergency and guerrilla currency notes, the same shall first be given value in accordance with the existing regulations of the Treasury of the Philippines concerning the redemption of mutilated Treasury certificates, upon which value the redemption rates shall be applied; and in the case of a husband and wife who registered their holdings separately and who are not legally divorced or separated, their registered holdings shall be treated as one and the percentages of redemption provided for in this section shall be applied thereto.