The Second Empire style is named after the Second French Empire of Napoleon III. Its most obvious characteristic is the mansard roof with dormers, which supposedly arose in France because, in buildings that were taxed by their interior space, attics were not taxed, and the space under the roof counted as an attic no matter how accommodating it was. The building here at the corner of Carson and 18th Streets is a splendid example of the Pittsburgh implementation of the style.
