Willie Musher is an assistant window dresser for a department store who is the unlucky chump who is fired each time a disgruntled customer complains to the manager, Mr. Reisman.
Willie is given ten dollars by the husband of one of the complainers as a tip for lying so well, and he leaves the store to deposit the money in his bank account.
Willie borrows a cutaway suit and top hat from one of the store's dummies and visits the orphanage with the intention to withdraw his sponsorship.
Also visiting is a couple with the intention to adopt, and is shown several children, however they are not interested in Oscar since little is known about the boy except that he was brought to the facility on April 1.
Harvey receives a letter informing him he has a child at the orphanage, his father Mr. Vanderman, decides to look into the matter.
Willie goes to the orphanage with the two hundred dollars and stands his ground against Mr. Vanderman, and suggests Oscar may not have been the only baby dropped off on April 1.
Before Vanderman leaves he suggest Willie and Mary get married, and they and Oscar think that's a great idea.