Automobile tycoon James Alden (George Arliss) is forced into retirement due to health concerns. He is utterly bored. After talking to insurance salesman Schofield (James Cagney), he answers a newspaper ad to buy half a gas station under the fake name Charles Miller. He and his new partner Bill Merrick have been suckered by Peterson who moved his business next to the new highway. The duo decides to move across the street to compete directly. Meanwhile, Bill falls for Alden's daughter without realizing her father is his partner.
Arliss is great. There are social class differences that are harder to understand. Non-physical comedy is often harder to translate across time. The stakes are pretty low since Alden will always be rich and he will always approve of Bill for his daughter. Early James Cagney has a minor role. It has its fun but it doesn't strike me as hilarious in the modern sense.