<p>A trip back in time would help confirm the location of this building. The 1900 Seattle City Directory lists the L. C. Smith Building at the northeast corner of Occidental Avenue and Jackson Street. The downward slope to the left more closely matches the photographer studio's description of being at the northwest corner of 1st Avenue South and Jackson Street.</p>
<p>Signs in image: Sunde &amp; Erland Sa[i]lmakers and Riggers. Pacific Net &amp; Twine Co. Warehouse - Golden Rule Bazaar Co. E.J. Bowen - Seeds. Henshaw [...].

Caption on image: Seattle Photo Co.</p>
<ul><li>Subjects (LCTGM): Commercial streets--Washington (State)--Seattle; Business districts--Washington (State)--Seattle; Barrels--Washington (State)--Seattle</li></ul><hr><p>Despite MOHAI's comment, I (Joe Mabel) don't think we need any "trip back in time" to assert that this can't be the northeast corner of Occidental and Jackson. If it were, then the State Building (built 1891) would have to be visible at left. Maybe there would be space for that little building at left between something this size and the State Building, but the south face of the State Building would still be looming up behind it.
</p><p>User Publichall adds: "there are a lot of Smith buildings in Seattle and it looks like [the map] transposed the location of two of them; the building at the Northeast corner of Occidental and Jackson currently known as the Burke Building (I think? [concur, part of the <a href="//commons.wikimedia.org/wiki/Category:State-Burke_Building" title="Category:State-Burke Building">State-Burke Building</a>, the other part of which, the State Building is an 1891 Elmer Fisher Building-JM]) was originally, though briefly, known as the Smith Building as well (same architect and year of construction too [Max Umbrecht, 1900 - JM]), it was built by Lyman Cornelius Smith's younger brother Wilbert Lewis Smith for the Seattle Cracker Company, which is its second most common name. The one in the photo is definitely L.C. Smith's at 1st Avenue and Jackson."
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"The [1901] Polk directory, on Google Books <a rel="nofollow" class="external free" href="https://www.google.com/books/edition/Seattle_City_Directory/yU7OAAAAMAAJ?hl=en&amp;gbpv=1&amp;pg=PA1&amp;printsec=frontcover#v=onepage&amp;q&amp;f=false">https://www.google.com/books/edition/Seattle_City_Directory/yU7OAAAAMAAJ?hl=en&amp;gbpv=1&amp;pg=PA1&amp;printsec=frontcover#v=onepage&amp;q&amp;f=false</a>, gives the address of Sunde &amp; Erland as 90 W Jackson" which fits the First and Jackson location.
<bdi><a href="https://en.wikipedia.org/wiki/en:Anders_Beer_Wilse" class="extiw" title="w:en:Anders Beer Wilse"><span title="Norwegian photographer">Anders Beer Wilse</span></a>
</bdi>
circa 1900 <div style="display: none;">date QS:P571,+1900-00-00T00:00:00Z/9,P1480,Q5727902</div>
<a rel="nofollow" class="external text" href="https://digitalcollections.lib.washington.edu/digital/collection/imlsmohai/search">Museum of History and Industry</a>