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As we have seen previously, on multiple occasions, Mickey Finn's Uncle Phil is a cheapskate who will take the easy solution to a problem if faced with one. Adding Mickey's Uncle Owney into the mix is a recipe for trouble, and clearly both Mickey and Tom know it. Of course, the reversal at the end lets us know that they're not all bad, and that cheapskates can still have a good heart. It's not clear whose idea this was. Perhaps Uncle Phil would have done this on his own, but saw an opportunity to not have to spring for a fake beard when he saw the one on Uncle Owney's face. Or perhaps Uncle Phil would have spent the $200 in one or multiple of the places that Mickey and Tom looked for them, but Uncle Owney convinced him otherwise. Either way, it's a cute strip.
I think it's also significant that the uncles go and give presents to the orphan children at Christmas. The character Mickey Finn was based on a real Irish-American policeman, Mickey Brennan, that the creator Lank Leonard had seen in Port Chester, New York. Leonard was impressed by his kindness to children, as he acted as a crossing guard at one of the local schools when it let out each day. This trait was transferred to the fictional Mickey as well, and judging by today's strip, it seems he learned it from either one or both of his uncles.