Why is a Ship Called a She?

A ship is called she because there is always a great deal of bustle around her; there is usually a gang of men. She has a waist and stays; it takes a lot of paint to keep her looking good. It's not the initial expense that breaks you, it is the upkeep. She can be all decked out. It takes an experienced man to handle her correctly; and without a man at the helm, she is absolutely uncontrollable. She shows her topsides, hides her bottom and when coming into port, always heads for the buoys.