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From: Webster's Revised Unabridged Dictionary (1913)

 Jet·sam Jet·son n.
 1.  Mar. Law Goods which sink when cast into the sea, and remain under water; -- distinguished from flotsam, goods which float, and ligan (or lagan), goods which are sunk attached to a buoy.
 2.  The act of throwing objects from  a ship to lighten the load; jettison1. See Jettison, 1.