The First Top Hats

The first silk top hat is attributed to one Mr. George Dunnage of Middlesex, UK in 1793.

At this time is was not called a "top hat" but rather a beaver hat though this particular style of hat was first made from silk plush covering a felt body.

It was not socially accepted for approximately 20 years but did gain popularity with "Les Incroyables" who were always at the extreme end of fashion.

In 1797, one John Hetherington wore a top hat in public causing a great stir, which lead some ladies to faint and his arrest. 

In 1812 Antoine Gibus created the collapsing top hat called the chapeau claque, because of the sound it made when it popped open.  These hats were adopted by opera goers because they could be flattened.  This style of top hat is also called a Gibus.

For more information go to these sites:
http://en.wikipedia.org/wiki/Top_hat
http://www.silktophats.eu/firsttophat.html