"I H. Bi" is a word in LAW AND LEGAL

ook. In mercantile law. A book in which an account of bilis of exchange and prom-issory notes, whether payable or receivable, is stated.—Bill-bead. A printed form on which merchants and traders make out thelr bills and render accounts to their customers.—Bill of lading. In common law. The written evidence of a contract for the carriage and delivery of goods sent by sea for a certain freight. Mason v. Lick barrow, 1 H. BI. 350. A written memorandum, given by the person in command of a merchant vessel, acknowledging the receipt on board the ship of certain specified goods, in good order or “apparent good order," which he undertakes, in consideration of the payment of freight, to deliver in like good order (dangers of tbe sea excepted) at a designated place to tbe consignee therein named or to his assigns. De-vato v. Barrels (D. C.) 20 Fed. 510; Gage v. Jaqueth. 1 Lans. (N. Y.) 210; The Delaware, 14 wall. 600, 20 L. Ed. 779. The term is often applied to a similar receipt and undertaking given by a carrier of goods by land. A bill of lading is an instrument in writing, signed by a carrier or his agent, describing the freight so as to identify it, stating the name of the con-signor, the terms of the contract for carriage, and agreeing or directing that the freight be delivered to the order or assigns of a specified person at a specified place. Civil Code Cal. $ 2126; Civil Code Dak. | 1229.—BUI of par-eels. A statement sent to the buyer of goods, along with the goods, exhibiting in detail tbe items composing the parcel and their several prices, to enable him to detect any mistake or omission; an invoice.—Bill of sale. In con-tracts. A written agreement under seal, by which one person assigns or transfers his right to or interest in goods and personal chattels to.another. An instrument by which, in par-ticular, the property in ships and vessels is conveyed. Putnam v. McDonald. 72 Vt. 4. 47 Atl. 159; Young v. Stone. 61 App. Div. 364, 70 N. Y. Supp. 558.—BUI parable. In a merchant’s accounts, all bills which he has ac-cepted, and promissory notes which he has made, are called “bills payable," and are entered in a ledger account under that name, and recorded in a book bearing the same title.—Bill reoeiv-ablo. In a merchant’s accounts, all notes, drafts, checks, etc., payable to him, or of which he is to receive the proceeds at a future date, are called “bills receivable." and are entered in a ledger-account under that name, and also noted in a book bearing the same title. State v. Robinson, 57 M<l- 501.—BUI rendered. A bill of items rendered by a creditor to his debtor; an “account rendered,” as distinguished from "an account stated.” Hill v. Hatch, 11 Me. 455. —Grand bill of sale. In English law. Tbe uame of an instrument used for tbe transfer of a ship while she is at sea. An expression which