Everyone in Walnut Grove is excited about the upcoming 100th birthday of the United States of America, and to commemorate the occasion, the town is planning a community picnic, complete with games, fireworks, and a brand-new flagpole. Unfortunately, everyone's spirits plummet in the wake of a drastic tax increase, which creates problems for hard-working families like the Ingalls.

Feeling pleased and hopeful about the success of his current crop, Charles and his family must confront serious devastation when it is completely destroyed by a tornado. Never one to get discouraged and throw in the towel after facing adversity, Charles stuns his wife and children with his reaction to this loss, and he makes a life-changing decision without consulting them first.