The  provision  that  the  last  preceding  assessment  roll  shall
be  prima-facie  evidence  of  value  is,  however,  not  controlling  on
this  question.  In  the  first  place,  it  is  to  be  observed  that,  by  ex-
press provision  of  the  statute,  the  last  preceding  assessment  roll
is  only  prima-facie  evidence  of  the  value  of  the  property.
