The Ranger and the Lady is a 1940 American Western film directed by Joseph Kane and starring Roy Rogers, and George "Gabby" Hayes.

LaRue is seeking to advance his own power, and he arbitrarily sets a tax on all wagons using the Santa Fe Trail (yes, check a map of the Republic of Texas before statehood), and orders Captain Colt and his Sergeant, Gabby Whittaker (George "Gabby" Hayes), to enforce this ruling.

Among the first of the freighter wagon trains to be taxed is those belonging to Jane Tabor (Jacqueline Wells, before she became Julie Bishop) .

When she and her old-time scout, Hank Purdy (Si Jenks), refuse to pay the tax, Colt places her under arrest and brings her before LaRue.

Through Gabby, Jane and Roy's misunderstanding are corrected, and they work together until LaRue's treachery is exposed and he is brought to justice.