Barney discovers a treasure map which says there is a fabulous treasure chest buried in his own back yard. However, a gopher is using the chest as his bed and does not want Barney to take it away. The gopher naturally comes up with a variety of means to stop Barney's digging activities which quickly tries Barney's patience. After a long battle of wits with the gopher, Barney finally gets his treasure by disguising himself as a gopher and burrowing underground and evicts the gopher once and for all by turning him into a wind-up toy. But Barney still doesn't get the last laugh... a man from the income tax department shows up and promptly takes Barney's treasure!