 County tax man Ralph Duncan inventories a house after the owner died intestate. He finds a cache of old greenbacks, "shin plasters," worth $153,000. When he arrives home to show his wife Helen and cousin, Charlie Nickles, the surprising find, the money is gone. Unknown to Duncan, Nickles has the money and fences it to Lloyd Farrell, and import/export merchant. Farrell turns to another county employee, Norma Brooks, to find elderly, infirm Josiah Ames, who is near death. Farrell plants the money in Ames  effects, which are bequeathed to his accountant, Albert Keller. Duncan consults Perry Mason, who speaks with Keller. Farrell is found dead and Duncan is arrested.