It turns out that the original idea for perforated toilet paper was patented in 1871 as patent number US117355A. This page provides information on the types of patents and types of patent applications, and the examination process.I'll set the top one to roll TP forward (like the patent shows) and the bottom one to roll the TP in the opposite direction. The inventor of perforated toilet paper Seth Wheeler illustrated his new and futuristic creation with the paper going up and over the roll.