When Miss Perkins falls behind with her community charge payments an official from the town council knocks on her door. He demands full payment but when she cannot pay it is suggested to her the bill could be waived if she submits to a bare bottomed thrashing. Reluctantly she agrees and the kinky tax collector who brings with him straps and canes sets about giving her a good hard spanking!

When Miss Perkins falls behind with her community charge payments an official from the town council knocks on her door. He demands full payment but when she cannot pay it is suggested to her the bill could be waived if she submits to a bare bottomed thrashing. Reluctantly she agrees and the kinky tax collector who brings with him straps and canes sets about giving her a good hard spanking!