After the Sherman Division of the Federal District Court for the Eastern District of Texas was established in 1902, plans were made to construct this building to serve the court and the postal service. U. S. Treasury Department Supervising Architect John Knox Taylor designed this Spanish Colonial revival-beaux arts style building. Located in the commercial center in close proximity to the rail station, the structure was completed in early 1907 at a cost of $140,000. With its terra cotta roof tiles, faux balconies with wrought iron grillwork, lamp brackets at both entrances, and two eagles overlooking the main entry, it was an imposing edifice and a significant addition to Sherman's downtown environment. In addition to the federal court, the building has housed local offices of other federal agencies, including the Selective Service Administration, Internal Revenue Service, Federal Bureau of Investigation, General Services Administration, and the Departments of Agriculture, Labor and Defense. From 1907 to 1963, the U. S. Postal Service occupied the entire first floor. The original design of the building has remained essentially unchanged except for the first floor, which was remodeled when the post office moved in 1963. Recorded Texas Historic Landmark - 1997