Excerpts from the report Introduction: The purpose of this paper is to report recent tests on the utilization of American seed-flax straw in the paper and fiber-board industry. Successful commercial tests have been completed, wherein domestic flax straw and tow were used in place of imported flax waste in the manufacture of fiber counter boards, which are employed to a great and increasing extent in making toe boxes and counters for shoes. The boards made during these tests were pronounced satisfactory by manufacturers and were sold to the trade at the regular price for such boards. From an economic point of view it seems inconsistent that this country should import flax waste from foreign countries for paper and board manufacture and at the same time actually burn one and one-half million tons of flax straw which is raised within its own borders. The reason usually given and naturally assumed is that it is more profitable to use the foreign article or that the domestic material is not suitable for the purpose. It will be shown in this report that these reasons have not been well founded.