In 'Cheerful Smugglers,' Ellis Parker Butler offers a humorous exploration of household finances and the lengths to which people will go to avoid paying up. The story centers on a young couple determined to save for their child's education by implementing a whimsical 'tariff system' on everything brought into their home. This system leads to hilarious scenarios as guests try to smuggle items past the watchful eyes of the hosts, resulting in comical accusations of cheating and hypocrisy. The novel satirizes human behavior, particularly the tension between frugality and indulgence, and provides a lighthearted commentary on the complexities of family life and financial management.