278 VBOBBiL BBPOBTEB. �owned and was hi possession of eight steam-sbips, named th» Queen, Denmark, England, Helvetia, Erin, Pennsylvania, Virginia, and Louisiana. On the sixteenth of August, 1867, after the making of the agreement, the liquidators delivered the said eight steam-ships to the steam-ship company. From that time forward the latter company dealt with said ships as its own property, and managed them, and received th& freights, and entered them in its own name in clearances, and advertised them in its own name, and acted as owner of thenx. The Navigation Company ceased to do business on the sixteenth of August, 1867. The Steamship Company commenced business on that day, and opened a set of books, in whicb its transactions were entered. The whole of th& officiais of the Navigation Company became officiais of the Steam>8hip Company. There was at the time no formai writ- ten transfer or bill of sale of the vessels made, other thaa said written agreement. �"The Steamship Company, limited," was incorporated by that name, under the companies' act, 1862, on the first of July, 1867. With the sanction of a special resolution passed by it, and with the approval of the board of trade, its nam& was, under section 18 of the said act, changed, and it waa thereafter called "The National Steam-ship Company, lim- ited," and its new name was entered on the register of joint- stock companies, acoordingly, by the registrar of joint-stock companies, and he gave a certificate to the above effect on the eighth of August, 1867. On the fifteenth of April, 1869,, the secretary of the National Steam-ship Company, limited, addreBsed a letter, under the seal of that company, to the registrar of shipping at the custom-house at Liverpool, re- questing that the said eight steamers "at present registered in the name of the National Steam Navigation Company,, limited, be transferred to the National Steam-ship Company, limited, the lirst-named company having been reconstituted under the latter name, and being in process of liquidation."^ This application was accompanied by a certificate of the incorporation of the Steam-ship Company, limited, and a cer- tificate of Buch change of its name to the National Steam» ��� �