上即已出現,屋架型式採洋風正同柱桁架(King-Post Truss),


 為日治大正3年(1914)英資公司「三美路」(Samual & Samual Company




  Building C Arts Exhibition (former lubricants storage)

  Building C (lubricants warehouse) was first drawn in the 1902

  "Tamsui Railway water pipeline map". The building's framework uses a

  King-Post truss system found in load-bearing walls of the early Japanese

  colonial era's "S-brick" masonry. S-bricks were used for three years

  during the Japanese rule (1914) and were produced in 1902 by the British-owned

  Samual & Samual Co.; these S-brick walls are likely the remains of a

  later renovation on the building.