Brooks Block 126-132 E State St

"Second Empire is a European style that gained popularity in the United States following the Civil War. Its hallmark is the masnsard roof, purportedly by French architect Francois Mansart to elude taxes. Taxes were assessed based on the number of stories so Mansart cleverly disguised an extra story by using the space directly under the roof, with dormer windows to allow in light. Both the economy and European origin of the design appealed to Ithaca’s late 19th-century businessmen, and many commercial buildings were remodeled in this style, including the Clinton House. These two buildings date from the 1840s, but both had roof alterations some time after 1883. Patterned slate was a common roofing material of the period."

Historic Ithaca, DeWitt Park Historic District and Downtown Ithaca: An Architectural Walking Tour, 32.