In the correspondence of Louvois with Saint-Mars we find, it is true, mention of the death of Fouquet on March 23rd, 1680, but in his later correspondence Louvois never says “the late M. Fouquet,” but speaks of him, as usual, as “M. Fouquet” simply. Most historians have given as a fact that Fouquet was interred in the same vault as his father in the chapel of Saint-Francois de Sales in the convent church belonging to the Sisters of the Order of the Visitation-Sainte-Marie, founded in the beginning of the seventeenth century by Madame de Chantal. But proof to the contrary exists; for the subterranean portion of St. Francis’s chapel was closed in 1786, the last person interred there being Adelaide Felicite Brulard, with whom ended the house of Sillery. The convent was shut up in 1790, and the church given over to the Protestants in 1802; who continued to respect the tombs. In 1836 the Cathedral chapter of Bourges claimed the remains of one of their archbishops buried there in the time of the Sisters of Sainte-Marie. On this occasion all the coffins were examined and all the inscriptions carefully copied, but the name of Nicolas Fouquet is absent. Voltaire says in his ‘Dictionnaire philosophique’, article “Ana,” “It is most remarkable that no one knows where the celebrated Fouquet was buried.” But in spite of all these coincidences, this carefully constructed theory was wrecked on the same point on which the theory that the prisoner was either the Duke of Monmouth or the Comte de Vermandois came to grief, viz. a letter from Barbezieux, dated 13th August 1691, in which occur the words, “THE PRISONER WHOM YOU HAVE HAD IN CHARGE FOR TWENTY YEARS.” According to this testimony, which Jacob had successfully used against his predecessors, the prisoner referred to could not have been Fouquet, who completed his twenty-seventh year of captivity in 1691, if still alive. We have now impartially set before our readers all the opinions which have been held in regard to the solution of this formidable enigma. For ourselves, we hold the belief that the Man in the Iron Mask stood on the steps of the throne. Although the mystery cannot be said to be definitely cleared up, one thing stands out firmly established among the mass of conjecture we have collected together, and that is, that wherever the prisoner appeared he was ordered to wear a mask on pain of death. His features, therefore, might during half a century have brought about his recognition from one end of France to the other; consequently, during the same space of time there existed in France a face resembling the prisoner’s known through all her provinces, even to her most secluded isle. Whose face could this be, if not that of Louis XVI, twin-brother of the Man in the Iron Mask? To nullify this simple and natural conclusion strong evidence will be required.