Built in 1888 as the home for early lumberman, Elisha B. Jackson, it is the mirror image of the Stone House on the opposite corner of the block. The house remained in the Jackson family until 1946, when it was purchased by Robert W. Matthews. It is a good example of Queen Anne Victorian.
Built after the July 1875 fire, this little building was first occupied by A.B. Gallinger, whose business is unknown. His name appears above the entrance in an 1881 lithograph in Elliott's History of Humboldt County, California.