Mr. Neilson was determined to name his first child after his boyhood chum, William Henshaw. When the baby disappointed him by being a girl, he was consoled by naming her Billy. Miss Billy, now 18, orphaned and all alone in the world, takes her lawyer's suggestion to ask her namesake to take her in. Only one little problem - Mr. Henshaw did not know of her existence, and then mistakenly thinks that Billy is a boy! His life and that of his two brothers is pleasantly turned upside down.