Samantha Parkington is an orpan who lives with her rich grandmother in 1904. There are many servants in Grandmary's busy, bustling household, but there is no one for Samantha to play with. That's why she's so excited when Nellie moves in next door. Nellie has come to work so that she can send money back to her family in the city. Even though their lives are different, the two girls become good friends. One day Samantha discovers that Jessie, the seamstress, is leaving. No one will tell her why. So she and Nellie plan a secret midnight adventure to find out.