When the town do-gooder, Annabelle Silby, informs Andy that Opie contributed only three cents to a fundraising drive, Andy attempts to teach Opie the importance of giving with hilarious results. When Andy tries to use a ratio of 1 & 1/2 boys as an example, Opie thinks he says Horatio. Shortly after Andy's lecture, he meets Tom Silby, Anabelle's husband, on the street. Andy rushes Tom into the office out of public view. Andy then explains to Tom that as far as he and the rest of Mayberry is concerned, Tom is dead. His wife had told everyone that he was hit by a taxi in Charlottesville. Tom reveals that he wasn't killed at all, but simply got enough of Anabelle's nagging and left her. Rather than admit she lost her husband, Anabelle pretended that Tom was killed and proceeded to have a funeral. After visiting his grave, Andy convinces Tom to go home to Anabelle and patch things up.
Back at home, Andy tries again to convince Opie to give more than three cents to the children's fund. When Opie refuses, stating that he is saving his money to buy his girlfriend Charlotte something, Andy gives up and sends him off to his room without supper. Aunt Bee then turns the tables on Andy, lecturing him about having the same foolish pride as Anabelle Silby. Andy sees the error of his ways and decides to let the issue drop. Opie then reveals he is saving his money to buy Charlotte a coat because her family is poor and cannot buy her a new one. Andy realizes that his own pride has got the best of him.
- When Tom was "buried", a Mayor Jenkins was the town Mayor.
- The list of people at Tom "funeral" included Mayor Jenkins, the Aldermen, Sam Peabody, the Lodge Brothers.
- The rapport between Andy and Opie in scenes like these demonstrate that there has never been a father-son team on TV with any better chemistry.
- Don Knotts does not appear in this episode, the first of 21 episodes that he is absent from during the first five seasons.
- It is referenced at least 3 separate times (by Andy, Annabelle and Tom himself) that Tom Silby was either an alcoholic or had drinking problems.
- In the epilogue, Andy and Tom are sitting on a bench outside the courthouse, whittling. Tom mentions that he and Annabelle visited his grave. In a symbolic gesture, Tom and Annabelle decided to keep "his" grave there because the old Tom (who drank and treated Annabelle poorly) is dead and the new Tom will remain (though we never see Tom or Annabelle again on the show).
Andy: "If your head is turned by a pretty woman at your age, God help you when you grow up." (a discussion with Opie on the value of money)
Tom Silby: Dog gonnit, Annabelle knows I can't stand Sam Peabody. Why did she go and invite him to my funeral?
Andy: Well, I don't know that she invited him...
Tom: He had a lot of nerve, crashing my funeral.
Andy: Now Tom, you are just being silly. Now here Annabelle breaks her back to give you the finest sendoff this town has ever seen and you go pouting over details. She couldn't exactly have checked the guest list with you, you know.
Andy: "You and Aunt Bee are havin' fried chicken; I'm havin' crow."