As early as 1930, the architectural firm of McKim, Mead & White had drawn up designs for a federal courthouse at Centre and Pearl Streets, replacing the New York City Board of Health building. Architect Cass Gilbert was commissioned to design a new federal courthouse at Foley Square, and Gilbert submitted plans for the courthouse to the Treasury Department in February 1932. The 38-story building, composed of a 7-story base and 31-story tower, would contain all offices for the United States District Court for the Southern District of New York. In June 1932, the federal government acquired the Health Department Building from the government of New York City, selling the City Hall Post Office to the city. In addition, the city and the St. Andrew Church swapped two land parcels, since the church owned some property that was to be part of the courthouse

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