Tugboat Annie Sails Again stars Marjorie Rambeau as the rambunctious female skipper created by Norman Reilly Raine. In this one, Tugboat Annie is threatened with the loss of her job as cap'n of the tacky tugboat Narcissus, much to the delight of Bullwinkle (Alan Hale), skipper of the rival Salamander. In order to raise $25000 in a hurry, Annie agrees to tow a drydock to Alaska, but this plan is scuttled when another, sleeker tug lands the contract. Annie saves the day-and her job-when the other tug gets into trouble on the high seas. The romantic subplot is handled by Jane Wyman and Ronald Reagan, both of whom are as cute as can be. Incidentally, outtake footage exists of Tugboat Annie Sails Again wherein pert Ms. Wyman cusses like a sailor while splashing around in a studio tank.
~ Hal Erickson, All Movie Guide