Gabby Hayes Western #47

The main story, "Tax Collector!", follows Gabby Hayes as he becomes an unlikely tax collector after a miser named Abel refuses to pay his taxes, threatening to force the closure of the town's school and hospital. When Abel hides from the sheriff and other officials, the mayor convinces Gabby to take on the job of collecting the debt. Gabby pursues Abel across the countryside with the help of his horse and companions, ultimately succeeding in his mission to recover the funds and save the town's essential services.