The phrase "shipper's Load and count" means cargo moving under a bill of lading (B/L) where the carrier acts as a transport contractor without responsibility for loading or unloading. The carrier marks this phrase on the B/L if it does not supervise the loading or unloading of the cargo, which is the typical case in a full container load shipment. Hence, the carrier will not be held accountable for the number of units reported on the B/L. The carrier often adds the words "said to contain" or "said by shipper to contain" before the number of units of a commodity, for example, "3 40-FT. CONTAINERS SAID TO CONTAIN 4,095 CARTONS RUBBER SHOES".