A receipt issued by the commanding officer of the ship when the cargo is loaded on the ship is known as
(a) Shipping receipt
(b) Mate receipt
(c) Cargo receipt
(d) Charter receipt
A mate’s receipt is issued by the captain or commanding officer of a ship to an exporter as evidence that the exporter’s cargo has been loaded on the ship. This receipt contains information such as the name of the vessel, berth, date of shipment and description of packages, number of the packages and marks on the packages, etc.
Hence, the correct answer is option (b).