On the fineness of the stalk, depends the fineness of the fibre. To obtain, therefore, fine flax, the seed must be sown very thickly, which can only be done where the soil is well manured and properly tilled. It has been proved that when the flax is pulled between the falling of the flower and the formation of the seed, the fibre is finer and more solid than at any other time, so that unless it is wished to sacrifice the quality of the flax to obtain seed, the former must not await the full maturity of the latter. Above all things the rotation of crops must be scrupulously observed; if seven or eight years be allowed to elapse before again sowing flax in the same field, it is certain that there will be a good crop; but the less the interval between the two crops, the less is the second to be calculated on either for quality or weight. We need not observe how necessary it is to the production of good flax, that the weeding of the fields should be attended to with great care. WATERING. In Belgium this process is conducted under two different systems. At Courtrai, when pulled, it is allowed to dry on the field, and is kept over all winter before steeping. In this district, as is well known, the flax is steeped in the clear and running waters of the Lys, where it is perfectly pure from any slime or mud. In the Flanders district (Pays de Waes), the flax is steeped immediately after pulling, being put in the water whilst still green, the water used being stagnant. We think that in general the preference must be given to the system employed in Flanders; firstly, because it is difficult to find such a river as the Lys, where the waters are so free from any filth; and secondly, because the flax when steeped before it dries is softer and more mellow, and the fibre is whiter, not having that yellow tint which is always found in flax that has been dried. The linens which we saw in Germany were of a pure and silvery white, and the system pursued there in steeping is that of Flanders. It was pointed out to us that the fibre of flax which had been dried is equally strong, but that it is harder and more yellow. Steeping in the manner followed in Flanders demands great care and attention, and a particular knowledge of the process. As it is not possible for us to explain all the details, we will confine ourselves to requesting the district committees to send us from Flanders some persons competent to give all the instructions necessary for performing it with success. After the steeping, it is found to improve the quality to keep the flax for a long time in the straw. The older the flax is the better it is. If before it had any faults; if, for example, it had been spotted, and a bad colour from being badly exposed, it becomes equalized and uniform by remaining for a long time in the straw heaped together.