Matt rides into the town of Purgatory, where he learns that there is a five-dollar visitors' tax. He tells the corrupt deputy that he will just ride on through so he does not have to pay the tax. The deputy tries to force Matt to pay the tax and then says he will be forced to shoot him if he tries to leave. He goes to draw on Matt, but Matt is faster and makes the first kill in this story. Matt is found guilty of killing the deputy in cold blood by the town marshal, who is also a judge and corrupt. After being put on a train to Yuma to be hung, the train is robbed by four outlaws. Somehow, Matt survives, and the action begins; through a winding road, it ends back in Purgatory.