DEAR SIR--Every farmer is acquainted with the method of raising flax, and also of _rotting_ it; or, as it is generally called, water and dew _retting_, and the method of separating the boon, or woody matter, from the harle, or useful fibre. Flax has deservedly the character of being one of the most impoverishing crops, in the present method of treating it: it makes no return, either as animal food, or as manure, to the land; it is therefore surprising that a discovery which was to obviate all these disadvantages should only have been brought into practice within a few years. A Mr. James Lee, in England, discovered that the process of steeping and dew retting flax, or hemp, was not necessary; and that if treated and dressed dry, it will be superior in every respect, produce more, and make considerable return to the land, as fodder for cattle and as manure. A patent was granted to him in 1812; and of such importance was it considered, that he obtained an act of parliament to keep his specification secret for seven years. This may be a reason why so little has been known of it in this country. I have, however, one of his machines in my possession, and have dressed flax with it. It consists of a break, or as he called it, a scraper, to separate the boon out of the stem, &c.--it is then passed through a pair of finely fluted rollers, and is finished and ready for the hackle. The flax plants, when ripe, are to be pulled, to be spread and dried the same as hay, laying the roots in one direction; when dry, to be carried into the barn: And from the report of a committee of the house of commons on the petition of James Lee, and also on petition of Lee and Bundy, respecting their new machine for this purpose, it appears that the following are the results of Mr. Lee's discovery: 1st. That preparing flax and hemp, in a dry state, for spinning, answered most completely; the cost of preparing is less, it avoids the risk of steeping, and saves _time_ and _material_. 2d. The _strength_ and quality of the cloth is much superior to that from flax, water steeped or dew rotted. 3d. The great advantage from the quantity of food for cattle, and also manure obtained by this new method, the boon, or outer coat of the flax, containing a sixth of the gluten of oats, the woody part being excellent for manure. It also appeared in evidence before the committee, that 100 _lbs._ flax, in a dry state, produced one fourth, 25 lbs. fibre 100 _lbs._ flax, dew retted, produced one eleventh, 9 1-1/2 ________ Excess, _lbs._ 15 14-1/2 or a saving in proportion as 90 to 33.