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The modern Western military salute evolved from the practice of men raising their hats as a gesture of respect.
Taking off or tipping one's hat on meeting a social superior or a lady, or when greeting an acquaintance, was a normal polite civilian gesture from the 17th century until the 1960s.
This was also the method used to demonstrate that no weapon was concealed underneath any hat or helmet.
Repeated hat-raising was impractical if heavy helmets or hats with chinstraps ( such as shakos and bearskins ) were worn, so from about 1745 the gesture was stylised to a mere hand movement.
It was also common for individuals who did not wear hats to " tug their forelock " in imitation of the gesture of tipping the hat.
This origin accounts for the common rule of not saluting when not wearing a cover.

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