Subject of the play is the bureaucracy in all its aspects, which the writer denounces as an open social wound torturing citizens daily, whenever they are getting tangled in its gears. The hero of the play, victim of the bureaucracy, is obliged to pay a tax for a sheep which supposedly breeds because it happens to have a wooly jacket. The unreasonableness of the public officials existing everywhere and representing the bureaucracy crashes the citizen, who is forced to confront this multiform and voracious mechanism. by himself.