Coerced into early retirement, a bored former automobile tycoon decides buy a petrol station and operate it, but keeping the business a secret from his concerned family and competing with a rival petrol station proprietor prove challenging in this amiable comedy starring George Arliss. The film is best known nowadays for James Cagney's brief turn as a fast-talking, pipe-smoking insurance salesman who first makes Arliss consider buying a side business after noting that retirees tend to pass away earlier than those who remain employed to the end. Cagney absolutely nails the role, but the film belongs to Arliss all the way who proves himself a surprisingly sharp and shrewd businessman (he puts up a sign saying "don't ruin your car with cheap gas" as a response to his competitor lowering his prices). The film takes an incredibly long time to warm up though and it is only really in the second half of the movie that the comedy side of the film takes off. The laughs are, however, very good with lots of confused identity business as Arliss has to pretend to be penniless for his gas station partner and also has to pretend to not be working for the benefit of his family. 'The Millionaire' is a tad problematic if viewed as a message film (it advocates blatantly ignoring medical advice), but the writers are smart enough to keep any such themes in the background though and the comedy at the forefront. Noah Beery (brother of Wallace) also turns in a fine performance as the petrol competitor who learns an unexpected lesson or two from the highly experienced Arliss.