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) the protests were sustained, and it was held that the mean average of the thickness of the edges of the clapboards in the condition as imported should have been taken in imposing the tax under section 601 (c) (6), Revenue Act of 1932.