Benchley, a newspaper columnist who writes on issues of etiquette, receives a telephone call from two men working deep in a manhole, they who are arguing about what to do if a woman fell into their manhole while they're eating. One argues that they should stand up, the other arguing that they should tip their hat. Although they don't ask, Benchley also gives them advice on the proper etiquette surrounding telling a story that someone wants to hear, making introductions of people at church functions, and how to treat weekend guests in your home.