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在小镇上，一个年轻人游手好闲无所事事，于是他决定去纽约碰碰运气。影片讲述了1925年发生在美国西部牛仔的故事，风格搞笑幽默。 A young man who doesn't find a job in his small hometown, tries his luck in New York, but is overwelmed by the life of the city, so decides to try his luck somewhere else after a only a few minutes in New York. He falls off a train near a ranch, where he tries his luck as a cowbowy, being in his own way very sucessful. But he shows what he can do when the farm has to bring a 100 head of cattle to the slaughterhouses of Los Angeles to avoid going bankrupt, against the will of his neighbour who wants a better price. After a shoot-out with the neighbour's men he's the only person on a Los Angeles bound train with 1000 cows....。板仓亮子（宫本信子 饰）是港町税务署的调查员，她工作认真负责，但在收到一位老婆婆的指责后，她不再将目光停留在普通老百姓身上，而是转移到大的商会上面。在她锲而不舍的追查下，许多狡猾的公司老板纷纷现出原形。不过亮子也有为难的时候，经营旅馆业的权藤英树（山崎努 饰）就是一条狡猾的老狐狸，任凭亮子怎样调查也找不到蛛丝马迹。 不久后，亮子因工作出色被调到国税局侦查科，她和同事齐心协力侦破不少偷税案件。随着一同匿名举报电话的到来，权藤的案子再次提出，亮子决心将其偷税事实彻底查清……。「天生我才必有用」羅穎詩誤信師長的讒言，認定寫歌詞是她這輩子的使命，立志要當填詞人！好事多磨，儘管阿詩扭盡六壬、奇招百出，一邊增進填詞功力、一邊廣結善緣，仍未能成功入行，做不成填詞人，反淪為填詞L。「只要有恆心，鐵柱磨成針」，填詞L揹著夢想的包袱在填滿遺憾的道上狂奔！電影史上首部關於粵語歌詞的作品，由新世代填詞人兼金像獎新演員鍾雪瑩主演、新晉導演黃綺琳編導，繼《金都》後又一清新細膩之作，不容錯過。。