Clyde builders were not slow to recognise the value of the system in its application to water-ballast steamers, and almost immediately some of the more intrepid of their number began to advocate its adoption, but with some modifications, in vessels then being contracted for. Mr John Inglis, jun., of Messrs A. & J. Inglis, Pointhouse, Glasgow, submitted to Lloyd’s Registry in March, 1878, the scantling section of some cellular bottom vessels, then in project, which contained several of the improvements introduced in subsequent practice. Messrs William Denny & Brothers, of Dumbarton, at the same time took up the principle, and have since actively applied it to steamers of every character in which water-ballast is a desideratum. Adopting it, five years ago, in four sister vessels for the British India Steam Navigation Coy., they subsequently raised the important issue with the Board of Trade regarding the tonnage measurement of these vessels. This august body insisted on computing the register tonnage—the figure upon which the tonnage dues are levied—not to the top of the inner bottom, but to an imaginary line half-way down the cellular space—in fact, to where the line of floor would have been if constructed in the ordinary fashion. Messrs Denny maintained, in effect, that as the register tonnage was meant to be a measure of the space available for cargo, the top of the ceiling on the inner bottom was the only equitable line of measurement. The principal reason for the Board seeking to pursue this course seems to have lain in the supposition that owners would endeavour to use the double bottom for cargo-carrying purposes. An ambiguity in the words of the Merchant Shipping Act, or their inapplicability to present day practice, were other possible elements in the case, but doubtless the red-tapeism and self-sufficiency characteristic of the Board had much to do with their action. This is borne out by the fact that although the Messrs Denny succeeded in their plea with respect to vessels having structural cellular bottoms, the absurd practice is still followed in cases where the bottom is fitted for water ballast on the girder principle, _i.e._—the inner bottom fitted upon fore and aft runners or girders, erected on floors of the ordinary description, as shown in Fig. 2. [Illustration: FIG. 2.]