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Two vibrant brick storefronts are both suggestive of Leffland and both are based on tripartite formula. There the likeness ends as different interpretations of the possibilities of this format are enthusiastically pursued. Both buildings go through the block to Fannin Street; their backs are as good as their fronts. The former Goliad Theater, next to number 139, is a refacing of the Seeligson Building of 1890, designed by N. J. Clayton and Company for Galveston merchant George Seeligson and his Goliad partner Michael Seeligson.