difference between courtesy and tact

In these days of coed dorms, one must treat the other students with courtesy, and more than that, tact. I'll explain just what I mean.

If you should walk into the shower room and see a woman standing there naked, you must always close the curtain quickly and say "Excuse me sir, I didn't me to interrupt".

The "Excuse Me" is common courtesy, but the "Sir", that is tact.

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