O. Henry spends a few nights in the only hotel on the tropical island of LaPaz. He meets two American visitors Ralph (Donald Barry) and Jean (Florence Conant) and spins the characters into a fanciful story in which each is hiding in exile because of committing murders back in the states. While relating the fictional story he is devising to hotel owner Tio (Pedro Gonzalez), to O. Henry's consternation, Tio fails to grasp the literary difference between poetic license and reality!