In Brooks v. State, 28 Neb. 389, 44 N.W. 436 (1889), the judgment of conviction was set aside and the cause remanded when the owner's lengthy testimony did not contain a clear opinion of value. The Brooks court quoted Engster v. The State, 11 Neb. 539, 10 N.W. 453 (1881), which stated, "'where the value of the property must be or exceed $ 35 to constitute a felony, such value must be proved, like any other fact upon which a conviction depends, beyond a reasonable doubt. This is a material fact, without proof of which the prosecution must fail.'" Brooks, 28 Neb. at 394, 44 N.W. at 437.