An early Vitaphone film, this Warner Brothers short apparently was one created using a very complicated system through which an accompanying record was synchronized with a movie camera. There were several serious setbacks for such a system (such as if a film skipped--it became out of sync for the rest of the film plus the records quickly wore out--and 20 showings was the normal life-span of the records) and even though it produced excellent sound, it was eventually replaced. The last of the Vitaphone films were made in 1930, then the studio switched to the standard sound-on-film system.
This is Burns & Allen's first screen performance. Because it's so early, the team's style is different from what you might have come to expect. George is more of a shyster than he'd play later--with jokes about him stealing his brother-in-law's stuff. As for Gracie, she's ditsy, but less so than in later films. Their banter is also a bit different because it's a bit faster paced--like they later deliberately slowed it down for the audiences.
In addition to their comedy, you can see the team's vaudeville roots as they sing and dance a nice little number together. While neither George nor Gracie would have ever been accused of having great voices, the song works because it's within their range and was quite sweet.
Overall, a charming little short--one of the better shorts of the early sound era.