The action takes place on a liner sailing for New York. Aboard there are no fewer than two hundred passengers bearing the name of Lévy, all persuaded that they are the heirs to Abraham Levy, a multimillionaire. Among them, David Lévy has fallen in love with Esther... Lévy! Which is not to the liking of Salomon and Moïse, his uncles, who have another future in mind for him.
