Built circa 1872 for William T. Wheless, who was the President of Commercial Bank in Augusta. The third story mansard roof added after 1890, this is a fine example of the Second Empire style. Other early occupants included James M. Gray, dry goods merchant; and William T. Houston, a local real estate agent. Note the one-story room offset to the left of the façade, which carries many of the same design elements as the two-story portion of the house. Restored for attorneys offices in 1977.