Answer by  
                                                                                          Bess2728 (682)
                                                            
                          
                          
                                                          The paper towel was made by Arthur Scott, of the Scott Paper Company in 1907. He had a cartload of rejected toliet paper which was too thick. He perforated the paper into hand-towel sized sheets, and named it "Sani-Towel." They were first sold to railways, hotels, and restaurants for bathroom hand-drying use. Ones for kitchen use were introduced in 1931.