Tall Versus High

So what makes something tall, and another thing high?

Apart from copious amounts of marijuana, I could only think of one thing.  If someone knows the actual difference, please feel free to stop me now.

So my theory is this:

If something is touching the ground, it's tall.  Buildings are tall, non-flighty animals are tall, as can be a flying animal if it is touching the ground.

A plane is tall when it is on the ground, but once it reaches the air it is flying high.  Much like the smoker.

So that's my little theory on these matters, does anyone know the actual answer?  (I've struggled to find the answer on the internet.)