The Chinese people call flattery(奉承) to someone's face "presenting a tall hat" to someone.
In the past, official in the imperial court in Beijing was appointed to an official post outside the capital. Before leaving, he went to his teacher's home (say) farewell. His teacher warned him, "It is not easy to be an official outside the capital. You should be(care)." "Please don't worry. I (prepare) 100 'tall hats' already and will present one to every person I meet. I'm sure all the local people will be pleased. "
The teacher said(angry), "We are all honest(gentleman). How can you do that?"
The official, pretended he had no way out, said, "Very few people under heaven are like you who dislike being flattered or presented with tall hats. "
(hear) this, the teacher was very much pleased. He nodded and said, "you said is true, too."
After the official said farewell to his teacher and (go) out, he said to his friend, "Of my 100 'tall hats', now only 99 are left. "