The story is divided into five sections. In section I, the narrator recalls the time of Emily Grierson’s death and how the entire town attended her funeral in her home, which no stranger had entered for more than ten years. In a once-elegant, upscale neighborhood, Emily’s house is the last vestige of the grandeur of a lost era. Colonel Sartoris, the town’s previous mayor, had suspended Emily’s tax responsibilities to the town after her father’s death, justifying the action by claiming that Mr. Grierson had once lent the community a significant sum. As new town leaders take over, they make unsuccessful attempts to get Emily to resume payments. When members of the Board of Aldermen pay her a visit, in the dusty and antiquated parlor, Emily reasserts the fact that she is not required to pay taxes in Jefferson and that the officials should talk to Colonel Sartoris about the matter. However, at that point he has been dead for almost a decade. She asks her servant, Tobe, to show the men out.