For his last part, Raimu is cast as an embittered widower who seems to love the bottle more than his young daughter Lisa (Lucy Valnor). Upon learning that Lisa is not truly his child but the offspring of his late wife's love, Nicolas permits the poor girl to die. This startling denouement is a sharp contrast to the somewhat ribald comic byplay of the film's earlier scenes, but Raimu was an accomplished enough actor to bridge the gap between comedy and tragedy without a ripple on the water. L'Homme au Chapeau Rond was based on a novel by Dostoyevsky.

Source : allmovie.com