Nice review there DK.
I always felt this was a heart-warming short and in many ways one of my favorites. It shows the stooges displaying sympathy for the boy and their determination to help is touching. The look on Curly and Moe's faces when they realize the situation and then return the can of money to Jimmy and his sister is quite memorable.
Plus, the short is very funny. Curly has a lot of good lines. I like in the beginning as they're pulling up in their jalopy, he says to the mule in amazement, "We made it!" Then later as the con men are driving off taunting, "So long chumps!", to which Curly replies innocently, "Chumps? He don't even know our names!"
The digging scene is hysterical as you mentioned, with Moe taking much abuse. Nothing like a good shovel to the face!
And how about Larry shaking his fist angrily at Curly after he drops the bucket on Moe from above? Too funny!
"There's enough here for us all to have an operation!!