Mr. Mott, who all his life has plowed the soil of California for his living, suddenly comes into a fortune, and Mrs. Mott induces him to take a trip to the South Sea island of Tahiti. They board ship at San Francisco, and during the voyage the sailors revive the ancient customs observed when crossing the line of the Equator. The custom was prevalent in the days of sailing vessels, when passengers and sailors crossing the line for the first time were baptized or initiated. Neptune comes on board attended by his heralds, lieutenants, servants, etc., and takes complete command over the ship during the crossing of the line. Mr. Mott is arrested in the name of Neptune and brought before his majesty for sentence, which is, to be shaved by the monarch's barber with a razor of rough wood; dipped thrice in sea water; ride the greased pole, etc., much to the discomfiture of Mr. Mott, but to the amusement of the sailors. The island of Tahiti is at last sighted and the pair disembark at Papeete, the capital. They witness the reception tendered by the natives to the French Governor, Monsieur Geraud, and to the ex-queen, Maoao, a great spectacle of its kind. Then they go sight seeing over the island, witnessing the odd costumes and sports of this people of a tropical country. The film pictures the coral reef which surrounds Tahiti, and many customs and picturesque spots of the island, rightly termed "The Garden of the Pacific."
—Moving Picture World synopsis