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<h1>Paper legally defined as interlaced fibers formed into thin flexible sheets from various materials</h1> The legal definition of 'paper' encompasses a substance composed of interlaced fibers formed into thin, flexible sheets from various materials including cotton, linen, straw, wood, and grasses. These materials are processed through maceration, drying, and pressing for multiple uses including writing, printing, wrapping, and wall covering. Carbon paper specifically involves coating paper with wax and pigment mixtures. Various dictionaries and encyclopedias consistently define paper as fibrous material formed into sheets from water suspension, with the term limited to lighter weight, flexible materials. Courts have referenced these definitions in excise and commercial law cases involving paper products and manufacturing.