I have always liked this comedy as one of the few ever seriously trying to deal with the U.S. Government's yearly demand for taxes. Ever read a tax code?: it is quite a trial to follow it's multiple clauses that our congressmen and senators push in to help their financial backers and various interest groups. Despite claims that it is fair, the tax code has always laid the lion share of the burden on the middle and working classes rather than the rich and influential. Most of the various special clauses are meant for their use - go through the average 1040 or 1040A form and look at the variety of different investment and business ventures all of which have a different set of rules. Most people will never have any use for these.

The story here is that a wealthy landowner (Philip Ober) uses his influence to tip off the IRS that his neighbors (Paul Douglas and Una Merkle) have not payed taxes in 20 years. The Baltimore office of the IRS is under Fred Clarke, and he is snapping to attention for Ober with his influence. He sends Tony Randall to check out the situation.

Randall finds that Douglas, Merkle, and their three girls and two boys are pretty decent people, who rarely have need for cash (they get along on their farm produce and barter with their neighbors). But Randall, trained in the clear (to the IRS) lines of the tax code tries to pin down the family to fundamentals. But gradually Douglas notes that Reynolds is fond of Randall, and he keeps sidetracking Randall from his chore, eventually getting him drunk. He also makes it difficult for Randall to leave by having the motor of his car removed "for repairs" by his two sons.

The plot follows the growing attraction and frictions between urban, vaguely ambitious Randall, and countryside, life loving Reynolds. They make a cute couple actually. Eventually, after Ober complains, Randall is sent back in disgrace and Clarke (a tougher cookie) gets down to brass tacks. And comes up with a very large tax bill, that will possibly ruin Douglas's family.

The film does not end there - it does end happily, but it does remind us that the power to tax is the power to destroy, and that the Government does, all too frequently, go in for destruction. A chance in a million reversal saves the family, but it is so rare that we know it is just a dramatic trick. More realistic is how Clarke's boss, (Charles Lane) cuts to the essence regarding Ober's "help" by suggesting that next year his taxes will be looked at more carefully. After that Ober is rather green.

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positive