" Santa Claus Is Comin' to Town- ollowing a newsreel prologue stating that children around the world are preparing for the arrival of Santa Claus, a postman named Special Delivery "S.D." Kluger is introduced. When Kluger's mail truck breaks down, he tells the story of Santa in response to several letters sent from children.
The story begins in the gloomy city of Sombertown, ruled by the ill-tempered Burgermeister Meisterburger. A baby arrives on his doorstep with a name tag reading "Claus" and note requesting that the Burgermeister raise the child. He then orders his lawkeeper Grimsley to take the baby to the "Orphan Asylum."

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