The building doesn't seem to be a national, or even municipal, historic building, so we know very little about it beyond the fact that it is six story in height, was designed by architect Herman Preusse and was built beginning in 1906 by Judge George Turner.
Known today as the James S. Black Building, after real estate agent and developer
James S. Black, the building caught the eye of a photographer in the late 1920s of early 1930s who provided us with the "Then" photo we have here. The "Now" photo was provided by our trusty (so far) Nikon P510 on October 30, 2016. Both were taken from across the intersection of West 1st Avenue & South Howard Street, looking southeast.
Columbia Building
Judge George Turner, Supreme Court Justice and U.S. Senator, had this building constructed in 1906. Turner was the chairman of the judiciary committee that drafted the Washington State constitution for Washington’s statehood in 1889.
From Historic Spokane