Günther Maria Halmer is priceless as a narrow minded, deadly serious tax inspector Bernhard Maiwald with an allergy to dust and hay, whose stamp collection is his true passion apart from his job. He comes to Bavaria to check upon a poor woman farmer Ariane Ostler (May) with a cheese-making farm on an alm and who according to the government is guilty of tax evasion. He soon finds himself in many an unexpected situation, like sleeping among the cows of frau Ostler and waking up (hilarious). Her catastrophic administration of her small business leads almost to her ruin and the forced sale of her land and farm. In the meantime the mayor of the small town Georg Ametsrieder, with whom she long ago had a brief affair, makes again advances to her in order to obtain her land. But fortunately Bernhard is after all a human being and a man and decides to help Ariane. A very pleasant comedy set in beautiful Upper-Bavaria.