At last, Cleo has become a lady, and thus earned her man.

Mae West is good at playing a tramp. In Goin' to Town she plays a Western Saloon Girl who makes it big and strives to climb the social ladder, eventually becoming an English Countess. The humour in her movie is provided by the explicit use of sexual jokes in High Society settings; effectively it is a burlesque with a 'woman of loose morals' in an upper-class environment. The comedy is entirely based on this character archetype of a tramp, all of Mae West's jokes being funny because they are emphatically not things a woman in her character's social position would say. She is another very flat comic hero, her motivation is simple and her characterization is one we see in every Western with a saloon scene.

The only other character that can be seen as her equal is Carrington, the Earl of Stafford, and her eventual husband. He is the only other character that displays a sense of humour. He does this as soon as we see him, making a joke about Mae West being 'crude oil'. Other than that he is displayed as a very typical English gentleman, making his money in typical clothing abroad before rejoining high-society and marrying a 'lady'. His character is in many ways more rounded than Mae West in his ability, despite his love for her, to turn her down until she makes herself a 'lady'.

The rest of the characters are upper-class stereotypes: the snobbish woman who also serves as a blocking figure, the well-bred debt-ridden gambler, the rich cattle-man, and the foreign smooze.