Why is a ship called a 'SHE'?

• A ship is always called a 'She' because there is always a great deal of bustle around her
  
• There is usually a gang of men about, she has a waist and stays
  
• It takes a lot of paint to keep her good-looking
  
• It is 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 uncontrollable.
  
• She shows her top sides, hides her bottom and, when coming into port, always heads for the buoys!