Andy reads in the newspaper that dog catcher Wally Walrus is coming to collect $3.00 worth of dog tax from every dog owner. Being kind of a cheapskate, he hides his dog in the closet from Wally's presence but, upon entering Andy's house, Wally still suspects something is amiss. He uses a trained flea to reveal the dog who gets chased by Wally into a pond in the backyard. After 'fishing' the dog out, Wally demands Andy pay his $3.00 but both are in for a surprise: the dog has an entire litter of puppies each worth an additional $3.00!