I come upon this from time to time. My guess is that it is a form of asphalt as it looks and feels like asphalt roof shingle material, but is used on houses sometimes. This is the first time that I've noticed it has layers behind it. So, now I'm wondering if there's more to it. Any ideas?
Here is the rear of the house in all its asphaltial glory:


And here is the close-up:
ImageShack - Hosting :: dsc08242ii4.jpg

As always, I appreciate all your help. Kirk