While the building’s plaque names McComb’s Kramer as architect, Walthall County’s courthouse is almost identical to N. W. Overstreet’s earlier design for Franklin County (ND13) in Meadville. The contractors, the Little-Cleckler Construction Company of Anniston, Alabama, also built the Meadville courthouse and may have reused Overstreet’s plans, perhaps employing Kramer—a politically connected businessman and architectural engineer—as the supervising architect. The building serves as the focal point of downtown, making the most of an awkward Y-intersection one block north of the main commercial strip. The tripartite massing joins Prairie Style horizontality with such classical details as Ionic pilasters that stop short of the bracketed eaves, and a cornice with a cartouche and consoles above the central entrance. The two-story jail to the rear adopts the bracketed eaves and low roof profile of the courthouse. Walthall County was formed in 1912 out of sections of Pike and Marion counties.