This was the sixth and final film based on the Lum 'n' Abner radio series. It tells how the two got started in the little town of Pine Ridge, Arkansas. In 1904 Goff arrives in town and meets up with Lauck; they romance the women, put out the town's first fire and start up their
Jot-Em-Down store. In between the flashbacks, the duo have to fight off Elliott and Jordan to keep their store and save the romance of two young lovers, James and Loring.