Context: The Jefferson Theatre is a historic performing arts theatre located on Fannin Street in downtown Beaumont , Texas . Designed by Emile Weil and built in 1927 , it is an example of Old Spanish architecture and seats over 1400 . The theatre was built by Jefferson Amusement Company , which was owned by Saenger Amusements . The theatre is featured on the National Register of Historic Places and recognized as a Recorded Texas Historic Landmark . The theatre recently underwent a comprehensive multimillion - dollar renovation . It is also one of the few theatres in the country containing its original Morton organ , produced by the Robert Morton Organ Company ., The Rudolph Wurlitzer Company, usually referred to as simply Wurlitzer, is an American company started in Cincinnati, Ohio in 1853 by German immigrant Rudolph Wurlitzer. The company originally imported stringed, woodwind and brass instruments from Germany for resale in the U.S. Wurlitzer enjoyed initial success largely due to defense contracts to provide musical instruments to the U.S. military. In 1880 the company began manufacturing pianos. Eventually the company relocated to North Tonawanda, New York and quickly expanded to make band organs, orchestrions, nickelodeons and pipe or theatre organs popular in theatres during the days of silent movies., A county seat is an administrative center, seat of government, or capital city of a county or civil parish. The term is used in the United States, Canada, Romania, China and Taiwan. In the United Kingdom and Ireland, county towns have a similar function., The Robert Morton Organ Company was a producer of theater pipe organs and church organs, located in Van Nuys, California. Robert Morton was the number two volume producer of theatre organs, building approximately half as many organs as the industry leader Wurlitzer. The name Robert Morton was derived not from any person in the company, but rather from the name of company president Harold J. Werner's son, Robert Morton Werner., The Neches River begins in Van Zandt County east of Rhine Lake and flows for through east Texas to its mouth on Sabine Lake near the Rainbow Bridge. Two major reservoirs, Lake Palestine and B. A. Steinhagen Reservoir are located on the Neches. Several cities are located along the Neches River Basin, including Tyler, Lufkin, Silsbee, Evadale, Beaumont, Vidor, Port Neches, Nederland, Groves, and Port Arthur., Beaumont is a city in and the county seat of Jefferson County, Texas in the United States, within the BeaumontPort Arthur Metropolitan Statistical Area. Located in Southeast Texas on the Neches River about east of Houston, Beaumont city had a population of 118,296 at the time of the 2010 census, making it the twenty-fourth-most populous city in the state of Texas., Houston is the most populous city in Texas and the fourth-most populous city in the United States after Chicago, located in Southeast Texas near the Gulf of Mexico. With a census-estimated 2014 population of 2.239 million within an area of , it also is the largest city in the Southern United States, as well as the seat of Harris County. It is the principal city of HoustonThe WoodlandsSugar Land, which is the fifth-most populated metropolitan area in the United States of America., Southeast Texas is a subregion of East Texas located in the southeast corner of the U.S. state of Texas. The subregion is geographically centered on the HoustonSugar LandThe Woodlands and BeaumontPort Arthur metropolitan areas. Parts of Southeast Texas overlap with Central Texas, and the region borders Acadiana and the Sabine River., Recorded Texas Historic Landmark (RTHL) is a designation awarded by the Texas Historical Commission for historically and architecturally significant properties in the state of Texas. RTHL is a legal designation and the highest honor the state can bestow on a historic structure. Purchase and display of a historical marker is a required component of the RTHL designation process. Because it is a legal designation, owners of RTHL-designated structures must give 60 days notice before any alterations are made to the exterior of the structure. Changes that are unsympathetic may result in removal of the designation and historical marker. There are over 3600 RTHL structures throughout the state., A tax incentive is an aspect of a country's tax code designed to incentivize, or encourage a particular economic activity., The Texas Historical Commission is an agency dedicated to historic preservation within the state of Texas. It administers the National Register of Historic Places for sites in Texas., Texas is the second largest state in the United States by both area and population. Geographically located in the south central part of the country, Texas shares borders with the U.S. states of Louisiana to the east, Arkansas to the northeast, Oklahoma to the north, New Mexico to the west, and the Mexican states of Chihuahua, Coahuila, Nuevo León, and Tamaulipas to the southwest, while the Gulf of Mexico is to the southeast., The National Register of Historic Places (NRHP) is the United States federal government's official list of districts, sites, buildings, structures, and objects deemed worthy of preservation. A property listed in the National Register, or located within a National Register Historic District, may qualify for tax incentives derived from the total value of expenses incurred preserving the property., Subject: jefferson theatre, Relation: instance_of, Options: (A) agency (B) aspect (C) band (D) bridge (E) city (F) code (G) company (H) country (I) county (J) designation (K) government (L) historical marker (M) lake (N) landmark (O) list (P) manufacturing (Q) metropolitan (R) metropolitan area (S) military (T) number (U) organ (V) parish (W) part (X) pipe (Y) population (Z) port ([) principal (\) region (]) result (^) river (_) seat (`) seat of government (a) state (b) structure (c) subregion (d) tax (e) theater (f) time (g) two (h) value (i) volume
Output: theater