Cohen Owes Me Ninety-Seven Dollars 
(Irving Berlin)

Old Man Rosenthal lay sick in bed.
Soon the doctor came around and said
"There's no use crying,
the man is dying.
He can't live very long"
"Send my son here to my side," they heard the old man say.
"I've got something to tell him before I pass away."
Soon his son was sitting by his bed
What's the matter , Papa dear?" he said.
The old man said, "My son, 
before my days are done
I want you to know"

"Cohen owes my ninety-seven dollars
And it's up to you to see that Cohen pays.
I sold a lot of goods to Rosenstein and Sons
On an I.O.U. for ninety days.
Levi brothers don't get any credit,
They owe me for one hundred yards of lace.
If you promise me, my son, you'll collect from everyone,
I can die with a smile upon my face."

Old man Rosenthal is better now.
He just simply wouldn't die somehow.
He is healthy
and very wealthy
since he got out of bed.
Such a change you never saw, he's got such rosy cheeks.
He picked up in just one week what should take weeks and weeks.
Ev'ryone who knew he was sick
Couldn't tell how he got well so quick.
They went and asked him to explain how he pulled through.
And Rosenthal said:

"Cohen owed me ninety-seven dollars
And my son went out and made poor Cohen pay.
A bill was owed to me by Rosenstein and Sons
And they settled on that very day.
What could my son do with all that money
If I should leave it all and say goodbye?
It's all right to pass away,
but when people start to pay
That's no time for a businessman to die."