Opinion by
McClelland, P. J.
In accordance with stipulation of counsel and on the authority of Emery v. United States (T. D. 46702) and Myers v. United States (T. D. 49530) it was held that the clapboards in question should have been assessed on the number of board feet found by taking the mean average of the thickness of the edges without deduction for planing under paragraph 401 and section 601 (c) (6), Revenue Act of 1932.