Description from Flora of China
Machilus philippinensis Merrill, Philipp. J. Sci. 1(Suppl. 1): 56. 1906; Cinnamomum acuminatissimum Hayata; C. caudatifolium Hayata; M. acuminatissima (Hayata) Kanehira; M. acuminatissima var. tasulinensis J. C. Liao; Persea acuminatissima (Hayata) Kostermans; P. philippinensis (Merrill) Elmer.
Medium-sized trees, 8-15 m tall. Branchlets slender, brown or black-brown when dry; old branchlets glabrous and striate; young branchlets densely pubescent. Leaves alternate, remote; petiole 1-1.5 cm, concave-convex, pubescent initially but soon glabrate; leaf blade ± glaucous abaxially, slightly shiny adaxially, ovate-oblong or lanceolate, 6-8.5(-9) × 2-3 cm, pubescent initially but soon glabrate abaxially, glabrous adaxially, midrib elevated abaxially, slightly impressed adaxially, lateral veins slender, 5 or 6(or 7) pairs, conspicuous abaxially, obscure adaxially, or sometimes inconspicuous on both surfaces, base cuneate, margin ± undulate, apex abruptly acuminate or caudate-acuminate, acumen always curved. Cymose panicle subterminal, 6-10 cm, few flowered, branched; branches 3-5 cm, terminal one bearing a 3-flowered cyme; rachis and pedicels up to 4 mm, pubescent. Perianth tube campanulate, ca. 1.5 × 1 mm, appressed pubescent outside, sparsely hirsute inside; perianth lobes oblong or oblong-ovate, 2-2.5 × ca. 0.8 mm, acute, pubescent like tube. Fertile stamens inserted on base of perianth lobes, those of 1st and 2nd whorls almost as long as perianth lobes; filaments complanate, hirsute at base, those of 3rd whorl each with 2 stalked oblong glands, others stalkless; anthers ovate-oblong, obtuse, 4-celled; cells introrse (of 1st and 2nd whorl) or extrorse (of 3rd whorl). Staminodes sagittate, ca. 0.5 mm, stalked; stalks ca. 0.5 mm, densely hirsute. Ovary ovoid, ca. 1.7 × 0.7 mm, glabrous; style ca. 2 mm, glabrous, slightly dilated or curved at apex. Fruit globose, ca. 7 mm in diam., subtended by a cupuliform perianth cup. Fl. Mar, fr. after Apr.
Secondary forests; below 1000 m. Taiwan (Gaoxiong, Jiayi, Taidong) [Philippines].