Borger was established in 1926 by Asa 'Ace' Borger and his longtime friend John R. Miller. Borger, a true entrepreneur of his time known for developing several towns and businesses across Oklahoma, turned his attention to the Texas Panhandle to capitalize on the booming oil industry. Miller, an attorney, joined him in this ambitious venture. Together, they purchased 240 acres of farmland from John Frank Weatherly and secured a grant to establish the "Borger Townsite Company." The company began dividing the land into lots available for leasing, earning between $60,000 to $100,000 on March 8, 1926 alone!

As Borger rapidly flourished, numerous buildings emerged to accommodate the influx of new businesses. Among these early developments was a significant structure on the corner of 5th and Main Street, later known as the Miller Building. Constructed initially in 1927, the building's early history remains somewhat unclear. Records indicate that Dr. Hopper operated a dental practice within it, and it's also believed to have housed a grocery store named 'White House Grocery' around that time.

With Borger's exponential growth, the need for higher-quality structures increased dramatically. To meet this demand, the Miller Building underwent significant upgrades starting in 1929, adding second and third stories to the prominent brick structure. The construction was extensive and proved burdensome for locals, as similar projects were underway throughout the bustling town.

Construction concluded around 1931, transforming the Miller Building into one of Borger’s tallest and most notable landmarks. Although the exact timing is unclear, the building was named to honor John R. Miller, Borger's co-founder and its first mayor (serving six terms). At completion, the building featured state-of-the-art architecture and luxurious amenities, quickly establishing itself as a prestigious destination in the community.

Throughout the decades, the Miller Building served numerous purposes, hosting diverse businesses and residents. Yet, its most enduring local memory revolves around Barney's Pharmacy, famed for its popular soda fountain—a beloved attraction of the era. Beyond commerce, the Miller Building frequently became the heart of community activities, including election-night gatherings, notable speeches, important educational classes, and various civic events.