This view is of the burning Call Building AKA Spreckels Building at Third and Market Streets in San Francisco.
It was taken looking down Kearney Street by an unknown photographer and also show the Hearst Building and Raphael's.
The fire in the Call Building started in an upper floor around 10:30 A.M.
The Call Building was built in 1898 by the Reid Brothers and was the tallest building in San Francisco at 12 story and 315 feet tall.
San Francisco view from twin Peaks, April 18, 1906, H.S. Hooper Photo
Johnson's Daguerreian Rooms, San Francisco - Circa 1853

Holdings: over 455 photos of 1906 earthquake and fire and the ruins of the city and aftermath. And photos of the damage at Stanford University, Palo Alto, San Jose and as far South as Salinas and at the Hotel Del Monte in Monterey.
Holdings: are over 1,968 photos of San Francisco from 1855-1990's.
We also have photos of the Cliff House, Sutro Baths, Playland, City Hall and Plaza by Thomas Houseworth , The Fairmont Hotel, The Ferry Building and some of the S.P. Ferry's, Fort Point, the Golden Gate Bridge and Bay Bridge under construction, the Panama Pacific International Exposition of 1915, the Golden Gate International Exposition of 1939.
Photos of damage coursed by the 1906 Earthquake to the Monterey Bay area.