Why is a Ship called a she?

According to an unknown 19th century Irish humourist - plainly not a feminist!!

A ship is called '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 looking good; it is not the initial expense that breaks you, it's the upkeep. She can be 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.......