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The Promissory note is a quest item used in The Fremennik Trials quest. It is obtained by giving 5000 coins to Askeladden in Rellekka. The note can then be given to Thora the Barkeep in exchange for a legendary cocktail.You can get only during The Fremennik Trials quest.
The promissory note is basically a contract to stop Askeladden from entering the bar because he is underage