[1] The building was constructed c. 1909 for Daking-Smith and Co., drapers, furnishers and boot merchants, on the former site of the old Queens Hotel which had been demolished in 1906.

When Alfred Daking-Smith commissioned his grand department store building c. 1909, the economy of Charters Towers was buoyant and robust although the output of gold was starting to decline.

He realised the commercial value of building along the lines of Melbourne and Sydney's emerging department stores, which recognised that shopping, as distinct from merely purchasing supplies, had evolved as an essentially female activity.

By the mid-19th century department stores were evolving world-wide to accommodate the rising numbers of middle class shoppers.

The earliest of the "grand" department stores was Aristide Boucicaut's Bon Marche, opened in Paris in 1852, followed by Macy's in New York in 1860.

[1] To complement the refined department store environment, the customer experienced a superior quality of service, the object of which was to make her feel special and confident.

Its isolated geographical position, accommodating a population of approximately 30,000 in 1899, seemed to justify the erection of a substantial, modern department store to service both the residents of Charters Towers and the wealthy surrounding district.

The locally manufactured bricks were unusual in a privately commissioned building of this era and location, demonstrating that little expense was spared in the construction.

In 1928 a ten-year lease of the building was taken by the ACB company, who conducted a mail order service for a short period before becoming insolvent.

This remodelling saw most of the second level removed, and the cashier's station moved to the back of the store, then later relocated to a central position.

Stan Pollard & Company issued two catalogues a year, which not only circulated in Charters Towers, but were sent to the increasingly wealthy, outlying pastoral regions.

Hats, dresses, sheets and all types of manchester were made on the premises, therefore huge quantities of materials were stocked upstairs.

These women, who provided a quality service to the community, trained in the upstairs workrooms of the store where the latest styles in clothing were interpreted quickly and usually only with the aid of illustrations.

[1] During the Second World War, five American air bases, totalling 15,000 personnel, were established in Charters Towers as a defence against the perceived threat of Japanese invasion.

The octagonal towers have elongated arched openings to each face with wrought iron balustrading, flat roofs and spires.

At the entry to the store are island plate glass display cases with red tiled bases, brass framing and leadlight upper panels.