Written in the bottom right corner of the negative, "Paramount Theatre Oakland. Cal. Miller & Pflueger, Architects Geo. Wagner Cont. Date 5-4-31 No. 25." Written in the border across the bottom of the photo, "977- #25, Geo. Wagner Const. Co.- Paramount Theatre." Negative shows the interior of the Paramount Theatre under construction, only the steel frame of the building is done. The photo was taken looking down the length of the building to show the large steel girder made by Moore Dry Dock Co. which spans the width of the building.