Sheath″ing, n. That which sheathes. Specifically: (a) The casing or covering of a ship's bottom and sides; the materials for such covering; as, copper sheathing. (b) (Arch.) The first covering of boards on the outside wall of a frame house or on a timber roof; also, the material used for covering; ceiling boards in general.
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Webster's Dictionary 1913
Webster's Revised Unabridged Dictionary, C. & G. Merriam Co., 1913.