 Frank Myers is a kindly old man who lives in a rundown house which the town council feels is an eyesore. He is also delinquent on back taxes and they decide to evict him. Andy is opposed but is forced to serve papers. The Taylors decide to take him in until he can find a permanent place to live. While looking through his valuables Andy finds a 100 year old bond which is redeemable for the face value plus 8 1/2% interest compounded annually. The council panics when they find out the town of Mayberry owes Frank Myers over $349,000 dollars.