Toilet seat cover
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A toilet-seat cover is a disposable piece of paper shaped like the toilet seat itself that can be placed on the seat by its user. Its purpose is to protect the toilet's user from germs that may be resting on the seat by creating a protective barrier.
Sanitor Mfg Co. began producing toilet seat covers and dispensers in the United States in 1931. The toilet seat covers were designed to be environmentally friendly, completely water soluble, and safe for all plumbing systems. Toilet seat covers are generally held in a dispenser, allowing the users to access one cover at a time, without making unnecessary contact with additional toilet seat covers.
While toilet-seat covers give public toilet users a sense of security, studies have shown they do not necessarily protect a toilet user from disease. For example, if a toilet user is negligent enough to place a toilet-seat cover while the seat is still wet with liquid waste the fluids can soak through the cover and make contact with the user.
It has been reported that 95% of individuals use toilet covers incorrectly. One source of confusion is where to put the tongue of the cover. The correct way is to flip the tongue to hang in front of the commode, this will keep your clothing from touching the front of the toilet. Most toilet seat covers also have two sides, a shiny side that is impregnated with wax and a mild germicide and a dull side. If used properly, the shiny side should face the seat. 
In 2009, legislators in Maine rejected legislation that would have required toilet-seat covers be placed in all restrooms. The bill was referred to the Committee on Health and Human Services, but eventually filed without further action being taken to enact the law.
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- Media related to Disposable toilet seat covers at Wikimedia Commons