Section 181. Liability for damage to property in transit

Every common
  carrier of property by motor vehicle shall, upon demand, issue either  a
  receipt  or  a  bill  of  lading  for  all  property delivered to it for
  transportation. No contract, stipulation or clause  in  any  receipt  or
  bill  of  lading  shall  exempt  any common carrier of property by motor
  vehicle from any liability for loss, damage or injury caused  by  it  to
  property from the time of its delivery for transportation until the same
  shall  have been received at its destination and a reasonable time shall
  have elapsed after notice to the consignee of such arrival to permit the
  removal of such property and inspection; provided,  however,  that  when
  expressly  authorized or required by order of the commissioner a carrier
  may establish and maintain rates dependent upon the  value  declared  in
  writing  by  the shipper or agreed upon in writing as the released value
  of the property, in which case such declaration or agreement shall  have
  no  other  effect  than to limit liability and recovery to an amount not
  exceeding the value so declared or released and shall  not,  so  far  as
  relates to values, be held to violate this article. Every common carrier
  of  property  by  motor  vehicle shall be liable for all loss, damage or
  injury to property caused by delay in transit due  to  negligence  while
  the  same  is  being  carried  by  it,  but in any action to recover for
  damages sustained by delay in transit the burden of proof shall be  upon
  the defendant to show that such delay was not due to negligence. Nothing
  in  this  section  shall  deprive  any holder of such receipt or bill of
  lading of any remedy or right of action  which  such  holder  has  under
  existing law.