When her country is taken over by socialist revolutionaries, a wealthy woman can't bear to give up all of her wealth and possessions to the new government, so she hides all of her treasures in the 12 chairs of a dining-room set. After her death her nephew finds out what she had done and, since the chairs had been "nationalized" and are now in the possession of a dozen different people, he sets out to track them down and get the treasures he believes rightfully belong to him.
Based on the novel "Dvenadtsat stulyev" by Ilya Ilf and Yevgeni Petrov.
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