"The Celebrated Jumping Frog of Calaveras County" explores different aspects of late 19th-century American society and culture by narrating a tall tale. A significant theme in the story is cultural conflict, especially the friction between the established Eastern United States and the still-developing West. When Twain wrote this story, the East was renowned for its civilization, culture, and progress. In contrast, the West was being settled and was often seen as home to a less educated and less sophisticated population. As a result, Easterners typically viewed Westerners as gullible and easily fooled.

Twain highlights these themes in various ways throughout the narrative. Simon Wheeler, for instance, represents the American Westerner—a chatty old man who tells wildly exaggerated and improbable stories. He speaks in a monotonous tone, seemingly unaware of the storytelling techniques that captivate an audience. As an uneducated individual, Wheeler gravitates towards the tall tale genre rather than the classical genres taught in Eastern schools. He also uses vernacular language, filled with idiomatic expressions, slang, and incorrect grammar and syntax. Wheeler's use of vernacular underscores the idea that the West was inhabited by unrefined individuals with little education or understanding of proper speech.

In sharp contrast to Simon Wheeler, the narrator, Mark Twain, comes across as well-educated and sophisticated. This portrayal of Twain is also that of a storyteller, but in the sections framing Wheeler's tale, he speaks in proper English, clearly showcasing his grasp of grammar and syntax. Nonetheless, Twain also appears somewhat snobbish. He is annoyed by Wheeler's language and dismisses Wheeler's fantastic stories as lacking worth. Indeed, when Wheeler is briefly called away, Twain takes the chance to leave, unwilling to listen any longer. Twain does not see Wheeler as an effective storyteller because the old man does not follow the conventions Twain prefers. What Twain overlooks is that Wheeler is cleverly playing into the stereotype of the uneducated Westerner. For example, although Twain finds Wheeler's voice monotonous, it convinces him that Wheeler speaks with genuine straightforwardness. Wheeler skillfully balances the absurdity of his tale with the seriousness of his delivery, keeping Twain engaged as a listener.