This short subject film is the best demonstration I can think of to make the point that comedy can take many forms. The most common, that most of us laugh at and enjoy, are crazy antics or witty dialog. Situational comedy doesn't have to have either of those to be funny. Then there is comedy like that here, in "The Treasurer's Report." The subject is out of place, ill suited for the task or just plain terrible at what he or she does.
I have to say that I can understand those reviewers who didn't see anything funny here in Robert Benchley's solo performance. Most likely, they never gave a speech or report at a banquet or meeting, spoke in public, took speech classes or speaker training, prepared reports for public gatherings or wrote speeches. But, for those who have done some of these things, this film can't help but tickle the funny bone. I chuckle now, thinking of Benchley's discomfort and fidgeting with his tie. Or, his hemming and hawing over what to say next. Or, his quick switch of topic, failure to finish up on something he started to report, utter lack of concentration, and veering off into the unknown.
The exaggeration of the bad public speech or dinner report is hilarious. The guy doesn't have a single thing right about speaking or giving a report. He's not organized, doesn't have his report prepared, doesn't even have an objective report, on and on. It's almost as if he were called on to tell about something from notes he had taken – but he can't even decipher his own notes.
This is one great piece of comedy in a short form. I'm glad I finally came across it. I realize it's not for everyone. It doesn't have the obvious and usual elements of comedy. But this would be an ideal film to show to any class about to begin a course in speech or public speaking. A parenthetical title might be, "How Not to Speak at a Public Function."
Benchley, as the assistant treasurer here, is a buffoon. He looks okay and doesn't act ludicrously. But he's totally inept at what he's doing. It's a wonderful piece of farce. I think his comedy was the best of the handful of people who were making short films like this for the major studios during the golden years of Hollywood. And, this is one of the best of his that I've seen.