Andy Panda gets an idea that if he hides his dog Dizzy when Wally Walrus, Dog Tax Collector, comes around, he won’t have to pay the $3 dog tax. But Wally comes prepared to cope with any difficult situation. Failing to coax Andy’s dog out of hiding, Wally puts his trained flea to work. The flea promptly sniffs out Dizzy’s hiding place and exposes him, a bit violently, with the aid of a box of sneezing powder. Wally’s stunned by the blast with Dizzy sneezes, thereby letting him escape to the fish pond in the patio. Wally baits a line with a T-bone steak and lands him like he’d land a big swordfish, but not before they’ve wrecked Andy’s house. Andy starts to pay up, but he faints when Dizzy brings out a whole basket full of little pups, each with tax bill attached.
