Year: 1959
Runtime: 96 mins
Language: English
Director: George Marshall
Set against a bucolic hay‑stack backdrop, tax collector Lorenzo Charlton arrives at the Larkins farm to confront Pop Larkins about unpaid back taxes. He must stay for a full day to evaluate the farm’s earnings, a task complicated by the charm of the farmer’s beautiful daughter, which diverts his attention and adds a playful obstacle to his diligent calculations.
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Irritated neighbor Wendell Burnshaw, Philip Ober, draws the Larkin family into the orbit of the Internal Revenue Service. Lorenzo Charlton, Tony Randall, is assigned to the case by his boss, Oliver Kelsey, Fred Clark. Ma Larkin, Una Merkel, and Pop Larkin warmly welcome him to their Maryland farm, initially unaware of the reason for his visit.
The moment Lorenzo digs deeper, the truth emerges: the Larkins have never filed a tax return. With their cooperation, he sets out to determine what, if anything, they owe in back taxes. The challenge is formidable, because Pop trades for what they need and keeps no records, leaving a sparse paper trail and a stubbornly simple way of life that resists formal accounting. Yet there’s a quiet honesty in their conversations, and Lorenzo slowly begins to see the human side of a family who value independence and community as much as they value their land.
Lorenzo’s professional resolve weakens a little as a spark grows between him and Mariette Larkin, Debbie Reynolds. The eldest daughter’s warmth and wit soften the investigator’s rigid posture, and the two characters start to connect in a way that transcends forms and figures. At first, Lorenzo tries to keep romance separate from duty, but the Larkins’ hospitality and Mariette’s steady presence nudge him toward a more compassionate approach. Pop even nudges him toward letting go a bit of his stern exterior, sharing a drink and a laugh that mark a subtle turning point in his outlook.
When Kelsey and Burnshaw come by again to check progress, the mood shifts from cautious inquiry to mounting pressure. The case intensifies as Kelsey’s irritation grows, and he makes it clear that progress must be accelerated. The tension peaks as Lorenzo is briefly sent back to the office in disgrace, and the case moves from a routine audit into a public, high-stakes dispute over a family’s future and their beloved farm.
The financial math becomes the turning point: the Larkins are deemed to owe about $50,000, a sum far beyond what they can pay. The prospect of foreclosure looms large, and even the Larkins’ many friends rally to help, offering to buy some of their junk at inflated prices to keep the farm afloat. Pop resists this pressure, preferring not to profit from desperation or bend the truth to save the day.
Mariette visits Lorenzo to plead for a chance—and the family’s only real hope rests on a Civil War-era receipt for 30 horses purchased by the government and never paid for. The path forward leads them to Inspector General Bigelow, Charles Lane, whose legal department calculates that the Larkins are owed a substantial, growing sum with interest—roughly $14 million. Pop rejects accepting such a windfall on moral grounds, but Lorenzo convinces Bigelow’s office to apply the windfall against all present and future taxes owed, altering the ledger in a way that could save the farm.
In the end, the Larkins secure a lifeline that blends gratitude, duty, and a renewed sense of community. The story closes on a note of practical resilience: justice and generosity intertwine to protect a family’s home and the land they love, while the relationships forged—between Lorenzo and Mariette, between the Larkins and their neighbors, and between duty and compassion—leave a richer harvest than any fiscal windfall could provide.
Last Updated: October 09, 2025 at 09:29
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