"Pleadings, indeed, have but little importance before the Cour de Cassation: it is the _mémoire_, laboriously and lengthily composed by the avocat, which is the _pièce de résistance_ in every case, because it sets forth a complete exposé of the affair and the minute discussion of each one of the juridical problems which it brings up, with infinite divisions and subdivisions. The monotonous reading of the Conseiller-rapporteur being finished, the avocat proceeds to develop his mémoire, and the Avocat général states his conclusions; then, if the question present only mediocre juridical interest, the conseillers gather in a circle in the centre of the Salle d'Audience to discuss, adopt, or reject the judgment prepared in advance by the Rapporteur;--this is what is called _faire le rondeau_. And there may be seen, in the unshaded light of the hall, under the ceiling in gilded oak of the Chambre Civile, these gray or white heads agitating themselves, and Passion (passion inspired by abstract law!) reappears. The apathy, the somnolence of a few minutes ago, have disappeared, and these hoary old men find again, for the moment, an ardor which seemed to have been forever laid to sleep.... [Illustration: MEDALLISTS OF SAINTE-HÉLÈNE IN THE PLACE VENDOME. After the painting by Maurice Orange. The Médaille de Sainte-Hélène was, by a decree, in 1857, a special distinction awarded to all survivors of the wars of 1792 to 1815.] "Silence, a silence which is scarcely troubled by the sound of the discreet footfalls of the rare promenaders, an icy chill, are the inalienable characteristics of the locality in which sits the first court of the justice of France. Respect it, do as do those who frequent it willingly or because of the necessities of the daily task, and issue from these deserted galleries, speaking in an undertone, and with the finger upon the lips, in order not to trouble the repose of its inhabitants." The Cour des Comptes, which sits in the Palais-Royal, ranks immediately after the Cour de Cassation, and enjoys the same prerogatives. It is the modern representative of the Chambres des Comptes of the old monarchy and of the Commission de Comptabilité Nationale which replaced these Chambres at the period of the Revolution. It was created by a law of September 16, 1807, and constitutes at once an administrative tribunal charged with the verification and examination of certain financial accounts of the administration and an institution of the body-politic intended, by its control over the financial measures of the administration and other administrative accounts which it is not called upon to examine, to advise the executive and legislative powers. It may therefore be considered as the superintendent of the public fortune and of its financial measures.