The Water Company Building is one of the more visual components of the Marlette Lake Water System, a considerable engineering feat that brought water from the Sierra Nevada to Virginia City. The two-story, wood-frame building stands on a stone rubble foundation, its elaborate Italianate doorway and window surrounds and brackets almost lost under many coats of white paint. Built by the Water Company in 1874 for corporate office space, it retains much of its original appearance and is one of the better examples of commercial architecture on B Street.