This is only a part of the Federal Building in Gainesville, Georgia. This portion was built in 1910, and it served as the Post Office originally. The architect was James Knox Taylor. The courthouse which is behind the Post Office was built in 1936.
According to the U.S. General Service Administration website for this Federal Building,
The 1910 post office building consists of five bays on the north elevation. The three central bays are part of a slightly projecting pavilion. An arched entryway is in the center flanked by massive arched windows. Paired Ionic pilasters divide the arched openings and an unembellished frieze supports a denticulated cornice. The east and west facades of the 1910 building are similar to the end bays of the north facade. The pitched copper roof with eight eye windows was installed in the mid-1980’s and is a replacement for the original clay tile roof. The cast iron door surround, featuring fluted Doric columns supporting an ornamented frieze and denticulated pediment, is a distinctive feature of the facade.
Between a Laugh and a Tear 