This building, started in 1758, went from being a Customs Office to being a Tobacco Factory (1828). It was carried out by Felipe Rubio, Antonio Gilabert and Tomás Miner. In 1895 it suffered a terrible fire. In 1914, the reform works began to transform it into a Palace of Justice, which happened in 1922.

The sculptures of Carlos III, Justice and Prudence, which appear at the top of the cover, are works by Ignacio Vergara.