With their cooperation, he sets out to figure out what, if anything, they owe in the way of back taxes, a difficult task, as Pop usually just trades for what they need and keeps no records.

However, as time goes by, he begins to loosen up and lose some of his buttoned-down mentality—especially when Pop encourages him to drink a strong alcoholic beverage.

The Larkins are unable to pay such a large sum, so Kelsey tells them they can either sell the farm to Burnshaw or face foreclosure.

The Larkins' many friends rally round them and offer to buy some of their junk for inflated prices, but Pop proudly turns them down.

Pop decides not to accept it, as he did nothing to earn it, but Lorenzo gets Bigelow to agree to apply it against all present and future taxes owing.