In commercial law. An account of goods or merchandise sent by mer- chants to their correspondents at home or abroad, in which the marks of each package, with other particulars, are set forth. Marsh. Ins. 408; Dane. Abr. Index. See Merchants’ Exch. Co. v. Weisman, 132 Mich. 353, 93 N. W. 870; Southern Exp. Co. v. Hess, 53 Ala. 22; Cramer v. Oppenstein, 16 Colo. 495, 27 Pac. 713. A list or account of goods or merchandise sent or shipped by a merchant to his correspondent, factor, or consignee, containing the particular marks of each description of goods, the value, charges, and other particulars. Jac. Sea Laws, 302. A writing made on behalf of an importer, specifying the merchandise imported, and its true cost or value. And. Rev. Law,
