THE STORY: In the Heavenly Headquarters of Utopia, St. Elmer, a celestial clerk, is faced with a problem that may disqualify him for the forthcoming examination for celestial public accountant. His territory is a section of New York City in which all families must enjoy one day of utopia in their lives in order for him to maintain a high rating. His ledger has always been exemplary, but now at a crucial point in his career his ledger is marred by a smudge. The Smith family just will not learn the meaning of utopia and does not respond to his heavenly influence. Then St. Jose, the chief celestial public accountant, calls unexpectedly to audit his ledger. When the smudge is detected, St. Elmer is disqualified for the exam. In compassion, St. Jose tells him there is only one way to correct the smudge. He must return to Earth and bring utopia to the lives of the Smith family before the deadline of the celestial exam. This he does, in the guise of plain Elmer Reeves, but his good intentions are soon hopelessly tangled in the various problems of the Smith family—and before long he has made them even unhappier than they were before. But then he remembers that he still has celestial powers, and he uses them with results which bring “utopia” to all and a successful conclusion to his assignment.