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The '''First National Bank Matt Langley Bell III Building''', also known as the '''Citizens & Peoples Bank Building''', has been the headquarters of several prominent Pensacola banks. It is currently part of the [[Escambia County Government Center]] complex and houses the [[Escambia County Tax Collector]]'s downtown offices, among others.
The building was commissioned by [[First National Bank]] president [[William H. Knowles]]. The bank's previous president, [[Francis Celestino Brent]], had planned to build a nine-story office tower for the bank, but the [[Brent Building|Brent]] and [[Blount Building]]s constructed after the [[Halloween Night Fire]] of [[1905]] more than satisfied the city's need for office space, so the tower plans were scrapped.