In this episode of The Beverly Hillbillies, Jed Clampett, after selling his swamp to an oil company, finds himself facing a tax dilemma. The Internal Revenue Service (IRS) arrives to collect taxes on Jed's newfound millions, confronting the colorful and often unorthodox Clampett family. Jed struggles to understand the abstract concept of taxes, arguing over the right way to pay and the value of his treasure. The situation escalates when Granny refuses to leave the family's beloved country home, and Jed insists that the large sum of money he has earned is not enough to justify a move to the lavish Beverly Hills.
The episode centers on the idea of Jed Clampett, a man from the country who moves to the wealthy and glamorous city of Beverly Hills. His cousin Pearl plants the seed of the idea and the episode explores his initial struggles with adjusting to his new lifestyle and the financial complications involved.
Jed faces many challenges, including his family's skepticism and his grandmother's strong determination to stay home and not move. This conflict highlights the clash between a simple, rural lifestyle and the idea of wealth and modern conveniences. Additionally, Jed struggles to understand the amount of money he earns and the tax implications that follow.
Jed is eventually convinced by a convincing presentation by oil company representative Mr. Brewster about the tax implications. He also accepts the idea of leaving his familiar world behind, although not without difficulty. This shows the change in the family's mindset as they face the transition to a new way of life.