MGM hosts a salute to Will Rogers (1875-1935) shortly after his death. After a few words from Gary Cooper and Harry Carey, a look at Rogers' fatal trip with Wiley Post, clips from Rogers' movies, a proclamation from Oklahoma's governor, and a cowboy ballad sung at sunset. Robert Taylor asks the studio audience to contribute to the Will Rogers Memorial Hospital in Saranac Lake, NY, where those in the entertainment industry could go for treatment. This Sanatorium already exists as the National Vaudeville Artist Lodge and then was renamed after Will Rogers timely death. The screen goes black while ushers collect donations.