Allen, The Etowah Iron Works Artillery was also a GA outfit. I doubt that there would have been an Alabama company named after a county in Georgia. The "Bartow Avengers" were from the northwest corner of Georgia, in close proximity to AL, in the general area where the Etowah artillery was formed. I ran Noah Fountain on Soldiers and Sailors and got nothing. Below is what I found on GAgenweb:

File contributed for use in USGenWeb Archives by:
Joy Fisher http://www.genrecords.net/emailregistry/vols/00001.html#0000031 October 14, 2004, 1:02 pm

Muster Roll
MUSTER ROLL OF COMPANY "H," 23RD REGIMENT GA. VOL. INF., C.S.A.,
WALKER, COBB AND GORDON COUNTIES.

("Bartow Invincibles," also called "Walker-Bartow Invincibles.")

Francis M. Young, Captain.
Thomas R. A. Haslerig, 1st Lieut.; Pro. Captain.
Reese B. Neal, 2nd Lieut.
John Edge, Jr. 2nd Lieut.
H. G. Fuller, 1st Sergt.
Alexander Arnold, 2nd Sergt.
B. F. Chapman, 3rd Sergt.
Joseph M. Suttle, 4th Sergt.
J. Wilson Clements, 1st Corp.
S. S. Keenum, 2nd Corp.
John Arnold, 3rd Corp.
Harrison H. Davis, 4th Corp. .