The correct way to find the transverse shearing stress in the skin of an airship or fuselage is first to find the longitudinal shearing stress at the point in question. The transverse shearing stress at that point is then known, since it is a well-established fact that the transverse and longitudinal shearing stresses at any point of a body are equal to each other. The discussion that follows will be limited to fuselages, the cross sections of which are symmetrical about a vertical axis. The formulas to be derived will give the maximum value of the longitudinal shearing stress at any cross section; this maximum value always occurring at the neutral axis of the cross section in question. Only that case will be considered in which the longitudinal neutral axis of the beam is a straight line. Furthermore, it will be assumed that all the external loads are perpendicular to the neutral axis. However, it can be shown that these formulas are also valid when the loads have an axial component.