After amusements working in a restaurant, Charlie uses his lunch break to go roller skating. Mr. Stout makes advances toward the unwilling Edna (whose father and Mrs. Stout had earlier carried on in the restaurant). After a roller skate ballet, Charlie (now as Sir Cecil Seltzer) is invited to a party at Edna's. All the "couples", including a new partner for Mr. Stout. show up....
In a world where the government records and taxes dreams, an unassuming dream auditor gets swept up in a cosmic journey through the life and dreams of an aging eccentric named Bella. Together, they must find a way back home....