The aristocratic mayor of Titipu, Pooh-Bah, and his deputy, Pish-Tush, tell Nanki-Poo that the charges against Ko-Ko were dropped at the last moment, as he was made "Lord High Executioner" to protect others in town accused of the same crime.

Ko-Ko receives a letter from the Mikado containing a decree that unless an execution is carried out in Titipu within a month, the town will be reduced to the rank of a village, which would bring "irretrievable ruin".

After a discussion with Pooh-Bah and Pish-Tush, Ko-Ko finds Nanki-Poo planning to commit suicide by hanging himself due to losing Yum-Yum.

Ko-Ko persuades him, instead, to be executed for the good of the town and agrees that during the ensuing month, Nanki-Poo may marry Yum-Yum.

As Nanki-Poo and Yum-Yum prepare for their wedding, Ko-Ko informs them of a twist in the law that states that when a married man is beheaded, his widow must be buried alive.

The direction of the film closely reflects the D'Oyly Carte staging of the time by Anthony Besch, although there are some cuts.

The City of Birmingham Symphony Orchestra was conducted by D'Oyly Carte's longstanding conductor, Isidore Godfrey.

[8] The New York Times criticised the filming technique and the orchestra and noted, "Knowing how fine this cast can be in its proper medium, one regrets the impression this Mikado will make on those not fortunate enough to have watched the company in the flesh.