In 1930, Ub Iwerks left the Disney company and set out to make his own cartoons. After all, he was a huge creative force at Walt's company and helped create Mickey Mouse and many great early Disney cartoons. Unfortunately, his early films outside of Disney were rather poor and his first regular character, Flip the Frog, as dull as can be. Fortunately, a couple years later, Ub hit upon the Willi Whopper character--a likable little liar who tells HUGE stories about his supposed exploits.
This is the final Willie cartoon and for the next two years Iwerks would switch to his color cartoons...which looked great but often were inferior to the Willie cartoons because they lacked the humor and likability of the kid.
In this somewhat ordinary installment, Willie is in Arizona--near the Mexican border during the time of the old west. His girl is kidnapped by a bandit and he spends the rest of the film tracking him and his gang down and distributing justice!