Jerry Reedy

In 1903 J. P. Lewis, a paper product maker, glued layers of mat board used for picture framing to make boards for lining his attic. This took place in Beaver Falls, NY. In 1906, he formed the Beaver Manufacturing Company. Later wallboards made of layered wood fibers include Upson Board, Cornell board, Sterling, and Fibro-Wallboard. http://www.oldhouseweb.com/blog/beaver-board/ So, just like Buffalo Wings, Beaver Boards were named after a city.