When Tom Joyner (Fred Goddard) falls from a high tree trying to retrieve Sir Charles's (Paul Eddington) son's cat, the Lord Bailiff (Dennis Edwards) after Friar Tuck has pronounced death, and invokes the Heriot Tax, which means Sir Charles is entitled to any of Tom's goods and chattles, which will leave the serf's family penniless. Tom however was only stunned and Friar Tuck devises a way to end this death tax in the village forever, with a little help from Little John and the gang.