1894 Brewer’s / P / Penthouse
A hat with a broad brim. The allusion is to the hood of a door, or coping of a roof. (Welsh, penty; Spanish, pentice; French, appentice, also pente, a slope.)
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Entry taken from Dictionary of Phrase and Fable, edited by the Rev. E. Cobham Brewer, LL.D. and revised in 1895.