The fourth meetinghouse of Salem’s First Church was built in 1826 on the same site as its three predecessors (now 121 Washington Street at Essex Street). Originally designed by Solomon Willard and Peter Banner of Boston, retail stores were on the ground floor with the church using the spaces above. The building was significantly altered in the Victorian Gothic style and much enlarged around 1874. When First Church merged with North Church in 1923, the former church was acquired by Daniel Low & Company, a company that sold fine gifts and jewelry. The store was in business from 1874 to 1995.