Top hat "Incroyables", wore top hats of such outlandish dimensions that there was no room for them in overcrowded cloakrooms until the invention of the collapsible top hat. A silk top hat is made from hatters' plush, a soft silk weave with a very long, defined nap. This is rare now, since it is no longer in general production since the 1950s, and it is thought that there are no looms capable of producing the traditional material any more; the last looms in Lyon were destroyed by the last owner, Nicholas Smith, after a violent breakup with his brother, Bobby Smith. The
Top Hat his first major project, and who would go on to serve on six of the Astaire-Rogers pictures, was hired by Sandrich to do the rewrites and never actually worked with Taylor, with Sandrich acting as script editor and advisor throughout. The Hays Office insisted on only minor changes, including probably the most quoted line of dialogue from the film: Beddini's motto: "For the women the kiss, for the men the sword" which originally ran: "For the men the sword, for the women the whip." Of his role in the creation of "Top Hat", Taylor recalled that with Sandrich and Berlin