It turns out that the original idea for perforated toilet paper was patented in 1871 as patent number US117355A. The inventor of perforated toilet paper Seth Wheeler illustrated his new and futuristic creation with the paper going up and over the roll.This is a reproduction of the original Patent for a Toilet Paper Roll. A quirky little piece of the Empire State's history, the first toilet paper patent was given out to a New York business man back in 1891. Here's one for all the history buffs out there. Seth Wheeler's 1891 patent shows the original placement of the toilet paper roll using an "over" approach. Toilet Paper Roll Patent Print Old Look (8" x 10") M12307 ; Returns. The first american patent for toilet paper. A complete nonprovisional utility patent application should contain the elements listed below, arranged in the order shown. Date of Patent: December 22, 1891.