In the preparation of the flax, as well as in the manufacture of it into matting, the females are employed, and custom renders them very expert. Before, however, the flax is manufactured into matting, it is previously soaked in water, and afterwards beaten, by which it becomes more pliable and soft. The plant is named _koradi_ by the natives; and when the flax is prepared, it is named _muka_. This plant alone would render New Zealand a valuable colony to the British nation. At present the flax is used in England only in the manufacture of cordage, &c.; but if the best varieties, indigenous to New Zealand, were selected, (for they differ materially in the fineness of the fibre,) and proper care and attention bestowed on the cleaning, when in a recent state, it may, there can be no doubt, be employed in the manufacture of linen of very fine quality. Previous to being used for cordage, Mr. Maclaren has the flax well hackled, which materially improves its quality and appearance: could it be exported in this improved state, it cannot be doubted that much of the prejudice now existing against its use would be removed; for the epidermis of the leaves being entirely removed when the flax is well cleaned, the fibres will, as a matter of course, unite closer together, affording a united and stronger resistance; but Mr. Maclaren informs me that the expense attending the hackling in this colony would not repay him at the price the material at present obtains in England, or even were it to advance to its former high price. At present this gentleman cannot manufacture cordage at a less price than a ship from England could bring it out as stores, but still at a lower rate than the Europe cordage sent out on freight for sale; in the colony it is therefore cheaper to colonial vessels, and is found very durable. It has been used three years and upwards as running gear for shipping, and highly approved of; from the flax having been sent home in an uncleaned state, it has been rendered almost unsaleable, and gave an opportunity for those prejudiced to depreciate its value. From the natural indolence of the New Zealanders, it is difficult to procure the flax from them in a better dressed state, until some of them are taught the art of hackling it, which would be advisable to be done immediately. To attempt to clean the flax from the epidermis in any but during the recent state, is a labour of difficulty, from its close connexion with the fibres, by which a great loss in weight would necessarily be sustained.