The “turn-of-the-century” commercial building on the corner of First and Charter street has undergone a number of changes since its construction. In 1915, it had a corner columnar entrance, and a corner tower above the second floor–perhaps similar to the former Tupelo bank building. (Scroll to mid-page to see photograph of early bank corner entrance with tower). By 1951, it had been altered to the present upper story, and the lower floor retained the corner entrance and round arch windows. Currently, the front has a modern storefront and the windows have been blocked with glass bricks.
The Bank of Delhi was in operation in 1927 until liquidation in 1934 was ordered. Macon Ridge National Bank of Delhi was established in 1917 and operated until liquidation in 1936. The First National Bank of Delhi was chartered in 1934. I located one newspaper article that referred to the bank building as a two-story building using the upper floor for storage, plans to operate an industry in the back of the building, and retain banking services in the front of the building. Could this be the bank building?