They decide to join hearts and techniques and a year later can be found in Paris. Gaston has stolen the bejeweled bag of a beautiful perfume company owner, Mme. Mariette Colet (Kay Francis), but when he sees an advertisement promising a finder's fee higher than the value of the bag, he returns it as the "honest finder." Already at the first meeting with the dark Mme. Colet, sparks are flying between them. Take the following conversation:
"If I were your father, which fortunately I am not,'' Gaston says, "and you made any attempt to handle your own business affairs, I would give you a good spanking - in a business way, of course.''In this way, Gaston is hired as Mme Colet's confidential secretary (under the alias of "Monsieur Laval") and he brings in Lily as his assistant. They are planning to rob the safe of Mme Colet and Gaston takes care that it is well stocked. But there is one hitch: Gaston and Mme. Colet have fallen in love. This is of course not to the taste of Gaston's soul mate in crime, Lily. Neither is it to the taste of popular Mme Colet's band of other suitors. Jealous, they start various rumors about "M. Laval" and of them now even remembers having met him in Venice, when he posed as a doctor. While his false identity is in danger, Gaston must choose between marriage with Mme. Colet and a getaway with the loot and Lily - although he rather would like to have it both ways...
"What would you do if you were my secretary?''
"The same thing.''
The film is beautifully shot, the art-deco sets and costumes are incredible, the script is full of witty and racy dialogues, and everybody gives a wonderful performance. Unbelievable that this gracious movie was withdrawn from circulation between 1935 to 1968 because of Hollywood censorship (the infamous Hays code, which turned the U.S. film world into a sort of Kindergarten). It is not possible to come closer to perfection than in this intoxicating comedy...
My evaluation: 10 points out of 10 for Mme. Colet letting Gaston go with a sigh of "It would have been divine."