What is Item?

Legal Definition
Also; likewise; in like manner.; again; a second time. These are the various meanings of this Latin adverb. Vide Construction.

2. In law it is to be construed conjunctively, in the sense. of and, or also, in such a manner as to connect sentences. If therefore a testator bequeath a legacy to Peter payable out of a particular fund, or charged upon a particular estate, item a legacy to James, James' legacy as well as Peter's will be a charge upon the same property. 1 Atk. 436; 3 Atk. 256 1 Bro. C. C. 482; 1 Rolle's Ab. 844; 1 Mod. 100; Cro. Car. 368; Vaugh. 262; 2 Rop. on Leg. 849; 1 Salk. 234. Vide Disjunctive.
-- Bouviers Law Dictionary
Legal Definition
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. The word is sometimes used as a verb. "The whole {costs] in this case that was thus itemed to counsel." Bunb. p. 164, case 233.
-- Black's Law Dictionary
Legal Definition
Also; likewise; any particular charge contained in an account; a word used to introduce a new clause in a will.
-- Ballentine's Law Dictionary