||This article describes a work or element of fiction in a primarily in-universe style. (May 2011)|
Papa Smurf's lab explodes while he was making the formula "Ad Capitis mala et alios dolores sanandos" and when the Smurfs arrive, Papa Smurf is unconscious. A Smurf goes to Homnibus' home to ask for help. Homnibus notices that Papa Smurf has fallen sick due to using sulfur in the formula, but lacks some seeds needed for the antidote, so he sends Oliver to buy some. The Smurf goes with Oliver and learns about money and the humans' commerce system.
The Smurf returns to the Smurf Village with the medicine Papa Smurf must drink three times a day to get better. The Smurf tries to tell Papa Smurf about money, but Papa Smurf needs rest and cannot hear him, so the Smurf decides to put the commerce system in practice as a surprise, becoming Finance Smurf.
The first step is to make coins. Finance Smurf asks Painter Smurf to make a picture of Papa Smurf's face inside a circle, which is then used as a model for Sculptor Smurf to make a mold for the coins. Then Handy Smurf pours molten gold on the mold to make the first Smurf coins.
Finance Smurf arranges a conference to explain the Smurf what is money and how does it work. Everybody agrees on Finance Smurf's idea to use money from now on (save for Brainy Smurf). Each Smurf gets a bag of money as a start.
At first, the inexperienced Smurfs need Finance Smurf's help to know how much do they need to spend or ask for given services, and find the currency system funny, but after some time, trouble begins. While Baker Smurf, Farmer Smurf, Handy Smurf and some other Smurfs get richer, most Smurfs get poor and need to find ways to get money, selling unwanted stuff that they previously did for fun (Jokey Smurf's presents, Harmony Smurf's concerts, Poet Smurf's poems, etc.).
Finance Smurf manages a bank to loan money to the poor Smurfs and store the richer Smurfs' money, but Farmer Smurf doesn't trust the bank and goes to bury his money in the forest. However, Farmer Smurf finds Gargamel and escapes leaving a coin behind, so Gargamel discovers the Smurfs have money now.
Farmer Smurf notices he lost the coin, so he goes to get it back, but when trying to cross the bridge, it falls apart. Finance Smurf accepts to finance the bridge repairing if any Smurf who crosses the bridge from then on pays him. He asks Handy Smurf to get the price for the materials. Carpenter Smurf asks 1500 coins for the wood, which Handy Smurf finds expensive, so another Smurf offers inferior wood for just 1000 coins, plus a bribe that Handy Smurf accepts.
Farmer Smurf returns to the forest to get his lost coin back, but Gargamel puts there lead coins painted yellow as a bait that makes Farmer Smurf fall into a trap. Gargamel sends the crow Corbelius with a message for the Smurfs to give him all the money in exchange for Farmer Smurf. Papa Smurf, who has recovered, sends a Smurf to spy Gargamel, and the Smurf finds Gargamel is trying to capture them at the moment to get the money. The Smurfs change Gargamel's trap to make him fall on it instead of them. Then, while Finance Smurf and Brainy Smurf carry the money back to the Village, other Smurfs go to Gargamel's house to save Farmer Smurf from Azrael. Papa Smurf decides to make a party to celebrate their triumph, but Finance Smurf asks who will pay the party, and at the end there's no party.
Papa Smurf pays Smurfette for caring him during his sickness, Baker Smurf for food, and so he quickly gets poor. When Finance Smurf suggest him to make the Smurfs pay for any help he gives them, Papa Smurf soundly refuses. Papa Smurf watches the Village and notices that all the things the Smurfs once did in a cooperative spirit, now are done if they are paid only, and there are fights for money and stresses due to the constant work.
One day, a Smurf gets fed up of the boring currency-based life and decides to leave the Smurf Village. Other Smurfs agree and leave with him, even Papa Smurf. In fact, everyone leaves save for Finance Smurf, who tells them they cannot leave because they owe him money. Their response is to throw him all the money back. Finance Smurf refuses to return to the old ways and gloats about having the whole Village for himself, but he changes his mind when he decides he doesn't want to be alone, so he asks everybody to return to the village and the old system based on cooperation. The coins are then converted into golden musical instruments.
The subject of the comic book is the famous system that has been implemented on human society: money. Peyo shows us the social differences that grow between the Smurfs (rich and poor). We can also see how the lifestyle of smurfs changes, revolving around money and bringing misery everywhere ... Also, in the cartoon the episode "The Smurfs and the Money Tree" it also revolves around money. But because Greedy found the tree first, it shows a picture of him so then, instead of money, it was a chocolate bar.