Tom Howard and George Shelton see each other at a vaudeville show. They interrupt the stage magician who is performing and wind up getting into a lot of trouble.
It's a very funny short, based on a standard act of the era, with Howard and Shelton doing cross-talk across the theater, while the actor playing the magician tries to go ahead with his act. Howard and Shelton have a definite rhythm with their talk, and the pacing is bright, despite Howard's usual mumbling and hesitant delivery. Clearly these two have a lot of experience doing this sort of routine!
Howard would never get out of the shorts in the movies, but he wound up having a good career on radio. He died in 1955, a few months shy of his 70th birthday.