Black's Law Dictionary (2nd edition)dictionaries

Item

Also; likewise; again. This word was formerly used to mark the beginning of a new paragraph or division after the first, whence is derived the common application of it to denote a separate or distinct particular of an account or bill. See Horwitz v. Norris, 60 Pa. 282; Baldwin v. Morgan, 73 Miss. 276, 18 South. 919

Source: Black’s Law Dictionary 2nd Ed (1910)