After Martha introduces the vocabulary (which is about money), she, Skits, Helen, and Helen's friends are seen at the corner store. Carolina screams, and when her friends ask her why, she reveals that a rich woman named Lillian Higglesby has died and left all her money to her dog instead of her family. Martha thinks that a dog being able to inherit money is only fair (even though dogs have no use for money), but Carolina asks a crowd of strange adults if Higglesby was "out of her mind" leaving her fortune to a dog. When they all raise their hands, Carolina rests her case.
Martha and Skits go for a walk on their own, with Martha determined to find some use for money. Then, the Lorraine dogs come across a black Yorkie, who has fleas but doesn't know how to scratch himself. When he reveals that his servants scratch him, Martha realises this is the Higglesby dog. Kazuo pulls up and is about to take the Higglesby dog away (since he has no tags). Martha is about to stop Kazuo and is about to say who the dog is, but he tells her not to, since "they" did something that he asks her to keep secret.
Martha and Skits run off, while Lillian Higglesby's nephew is telling a crowd of people about his missing dog, during which he reveals the dog's name is Sweetums. He then asks to inherit Lillian's money, but then Martha and Skits come up. Martha reveals that Mr. Higglesby is lying and that Sweetums didn't run away but rather Mr. Higglesby abandoned him at the dump.
He thinks that she's a short woman in a dog suit and has everyone else try to force her to stand up and take the 'suit' off. When they can't, he realises she's a real dog, but just uses this to claim that once one dog is given a billion dollars, they'll all want that much money. She explains that Sweetums told her about the lie, but told her not to say where he was. Mr. Higglesby takes this to mean Sweetums doesn't want the money and thus Lillian was crazy leaving it to her pet. Then, Martha and Skits run off.
While Kazuo tries to look after Sweetums at the pound (despite having not much space or money), Helen and Martha watch the earlier incident with Mr. Higglesby on TV. Martha is convinced Sweetums only doesn't want the money because he's afraid of Mr. Higglesby and he'd be able to spend it somehow. Helen says that Sweetums seemingly wants to be left alone, so Martha says she's sure nobody will find him or her, but then Carolina appears on TV and reveals the Lorraines' address.
A news crew shows up in the front yard, so Helen suggests Martha talk to Sweetums. However, Kazuo doesn't answer the phone. Then, Mr. Higglesby says on TV that dogs are greedy wanting money they can't spend. Martha calls in and sends a message in barks to all dogs watching the news. The dogs assemble, then run off to distract the news people, but unfortunately, Mr. Higglesby is following Martha and Skits in a helicopter.
The Lorraine dogs go to the pound, but Kazuo can't hear them because he's listening to music, so Martha barks to the dog residents. Martha and Skits are let in and she tells Sweetums what happened. She plans to let everyone know that Sweetums just wants to be left alone and doesn't care about the money, and he's about to tell her something, when Mr. Higglesby enters and wants to take Sweetums back. Martha goes out and yowls, sending the other dogs running over.
When Mr. Higglesby walks out with Sweetums, Martha says that he has something to say. Sweetums barks, and Mr. Higglesby says, "Yes, I quite agree". Martha then reveals that what Sweetums said was that he wanted his inheritance. He then donates it to various animal shelters around the globe, including Kazuo's one.
This episode provides examples of
- Alliterative Title: Martha's Millions.
- Bad People Abuse Animals: Mr. Higglesby abandons a dog just so that he can get a sum of money.
- Big "SHUT UP!": Martha yells, "QUIET!" to get the news people's attention.
- Brought to You by the Letter "S": Sweetums wears an "S" on his dog tag.
- Death Glare:
- Martha glares at Mr. Higglesby for abandoning Sweetums.
- Mr. Higglesby glares at Martha for denying that Lillian was crazy for leaving her money to a dog.
- Fat Bastard: Mr. Higglesby is greedy and doesn't care about his dog, and he's also rather portly.
- Greed: Mr. Higglesby abandoned Sweetums so he could get the money for himself.
- Happy Dance: Carolina dances when she's glad to be on TV.
- Hypocritical Humour: Mr. Higglesby calls dogs greedy... and then says that if he had a billion dollars, he'd buy a skyscraper, toy store, and a warehouse, which he'd then fill with candy.
- Is It Something You Eat?: When Martha first hears the word "inherit", she thinks it means "eat".
- Lost Pet Grievance: Subverted. Mr. Higglesby apparently cries due to Sweetums being missing, but he was just pretending.
- Parodies R Us: Mr. Higglesby mentions wanting to buy a "Toys B Mine" store.
- Pet Heir: What kickstarts the plot is a wealthy woman named Lillian Higglesby dying and leaving her enormous wealth to her dog.
- Slapstick: When the news people are chasing the dogs, two of them bump into each other.
- Slippery Slope Fallacy: Upon discovering that Martha is a dog, Mr. Higglesby says, "If you leave one dog a billion dollars in a will, suddenly they'll all want a billion dollars!".
- Speak in Unison: Helen and Martha say, "Uh-oh" at once when Carolina reveals the Lorraines' address on TV.
- Sweet Tooth: One of the things Mr. Higglesby wants to do with a billion dollars is fill a warehouse with candy.
- Tertiary Sexual Characteristics: Inverted — Sweetums wears a bow even though he's male.
- Tropey, Come Home: Subverted. Mr. Higglesby says Sweetums ran away to a garbage dump, but it turns out he was lying and actually put Sweetums there himself.
