BILL OF VICTUALLING, in its original meaning a list of all stores for shipment, but now an order from an export officer of the customs for the shipment from a bonded warehouse or for drawback of such stores as may be required and allowed with reference to the number of the crew and passengers on board a ship proceeding on an oversea voyage. It is made out by the master and countersigned by the collector of customs. Its object is to prevent frauds on the revenue. No such stores are supplied for the use of any ship nor any articles taken on board deemed to be stores unless they are borne upon the victualling bill, and any such stores relanded at any place in the United Kingdom without the sanction of the proper officers of the customs will be forfeited and the master and owner will each be liable to a penalty of treble the value of the stores or f ioo. A victualling bill serves as a certificate of clearance when there is nothing but stores on board the ship.