A sign reads, “Laurel & Hardy Transfer Co., Foundered 1931, Tall Oaks From Little Acorns Grow.” It is attached to a horse drawn carriage being ridden by two men (Laurel and Hardy) sitting under an umbrella. They talk with a mailman (postman) who points to a long stairway near tall houses. The men unload a large crate from the wagon, which falls and crushes the man’s back and hand.