MURPHYSBORO - Angelo Fiorino wanted to buy the house on the corner of Eighth and Walnut streets in the 1980s, when owner Ben Daniel gave him a tour.

The building, which was built in the late 19th century, had historic value and retained many of its original features. But Fiorino didn't have the money at the time to buy the house, and he lived at the Apple Tree Inn, which he owned with his wife.

After selling the hotel this year, Fiorino and his wife were looking for a place to live, when he discovered the same house was again up for sale. Fiorino bought the house with the intention of preserving its history and living there with his family.

Fiorino learned he would have to pay a capital gains tax on the money earned from selling the hotel. The tax would cost about $85,000. When Fiorino asked his attorney what he could do, he was told if he converted his new home into a bed-and-breakfast, the taxes would be deferred.

"It was survival," Fiorino said about his decision to convert the house. "That's not the only reason, but it was a good financial reason."

Fiorino had always been interested in opening a bed-and-breakfast, and with more than 40 years in the hotel industry, he thought it would be an opportunity worth undertaking.

Converting his new home was also more appealing to Fiorino than building a new facility. Preserving the history of the building would add a sense of flair to the business, he said.

"If you build a bed-and-breakfast, it's going to be modern and look like every other bed-and-breakfast," he said. "Ours is going to have the history to it."

The home was built in the early 1890s, and it was most likely built by Philip Frew, the same architect who built the Logan Motel, Sallee Logan's home, the Catholic church and the building now known as the Old Depot Restaurant, said Mike Jones, chairman of the Murphysboro Tourism Board.

"It's the only one of its kind left in Murphysboro," Jones said.

In addition to the history of the house, Fiorino will also display other historical items. A neon sign from Fiorino's grandfather's shoe shop of the 1920s will be on display along with his grandmother's phonograph and an old copper fire extinguisher.

"Where can you go in town and stay in a home built in the 1800s and have everything authentic," he asked. "When you stay there, you'll be transported way back. The important things will be food and people doings things together."

Jones believes the bed-and-breakfast will bring a new aspect to Murphysboro tourism, and that it will be used. Fiorino already has commitments for this fall's Apple Festival and barbecue championships.

"We think there are enough events happening in Murphysboro and Carbondale that we'd stay busy just taking care of people attending these events," he said.

Fiorino is in the process of acquiring furniture for the bedrooms and hopes to have the bed-and-breakfast open soon.

adam.testa@thesouthern.com, 351-5031