Heinz Ruhmann and Hans Moser are paired once again in a light hearted comedy. A poor barber with dreams of perfecting an invention that restores hair growth and a thrift store owner unite in a quest of finding a fortune hidden in the upholstery of an old chair. To make the task more interesting (not to mention amusing), there is a set of 13 chairs, only one of which holds the cash prize.

As the two desperately follow the trail of the chairs (each, of course, had already been sold to different buyers), each retrieved chair is immediately "searched" for the stashed money, and each time there is nothing. The considerable expenses of this undertaking are paid by the store owner, while his demands for a share of the eventual profits grow higher.

The ending may be somewhat predictable, but the "bonus" is an uplifting testimony to the value of friendship and honor. There are things in life money won't buy.

Reminiscent of the legendary Laurel & Hardy films, "13 Stuhle" is made from an old "formula" creating laughter from slapstick and mistaken identity, adding occasional sentimental moments, resulting in a simple delight we can still enjoy on a Sunday afternoon on television...some 70 years later.