v. U.S. [UNDER-1 10 a.] trans. To bill or enter (goods) at less than the actual amount or value. Also Underbilling vbl. sb.
1888. Boston (Mass.) Jrnl., 13 April, 3/3. The Interstate Commerce Commission has been investigating the matter of underbilling.
1889. Advance (Chicago), 17 Jan. The bribing of a railroad servant to underbill goods or in some other way to give an advantage to a shipper.