The document discusses the financial perspective of restoring the Josiah Smith Tavern & Old Library. It provides background information and lists the assessed values, replacement costs, square footage, and costs per square foot of restoring the Tavern & Barn and Old Library. The total assessed value of both buildings is $3.7 million and restoring them would cost approximately $3 million for the Tavern & Barn and replacement costs are based on $250 per square foot. It also mentions taxes, capital investment, and considering a restaurant model.