Solomon keeps a clothing store, he has in stock two overcoats of exactly the same make and pattern. Michael Gallagher, who is passing by and in need of an outer garment, notices Solomon's display and buys one of the coats. Shortly after the first sale, Peter Dempsey, a bachelor, happens along and takes quite a fancy to the remaining twin overcoat and Solomon makes another sale. Gallagher and Dempsey dine, at the same time, in the same restaurant. Finishing his meal, Gallagher leaves hurriedly and takes Dempsey's coat, quite naturally mistaking it for his own. When Dempsey is through with his meal, he puts on Gallagher's coat quite satisfied that it is his own. That night Dempsey goes to call on his sweetheart, who admires his new overcoat, and as she helps him off with it, a letter in a woman's hand-writing falls out of the pocket.