A cheerful account of the rise and fall of an American Business Buccaneer. Two swindlers, arrive in Battlesburg, and con the local townsfolk that they are wealthy businessmen. They use the town''s money to establish plans for a factory to produce covered carpet tacks and set off a major real estate boom. They are about to leave town with their money when they receive a genuine order for a large supply of tacks. They decide to marry local girls and settle down in Battlesburg.