The situation changed when the goldsmiths figured out that they could make use of this development by issuing more warehouse receipts for gold than they actually had on deposit. (acting-man.com)
Examples include negotiable instruments such as warehouse receipts, bills of lading and the like. (slaw.ca)
That is, it is inconceivable — praxeologically impossible — that a bank and a customer can agree to make money substitutes (banknotes, demand deposit accounts) debts instead of warehouse receipts. (acting-man.com)