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A Bemis Manufacturing Company seat and lid for a flush toilet. A toilet seat is a hinged unit consisting of a round or oval open seat, and usually a lid, which is bolted onto the bowl of a toilet used in a sitting position (as opposed to a squat toilet). The seat can be either for a flush toilet or a dry toilet.
A flush toilet (also known as a flushing toilet, water closet (WC); see also toilet names) is a toilet that disposes of human waste (i.e., urine and feces) by collecting it in a bowl and then using the force of water to channel it ("flush" it) through a drainpipe to another location for treatment, either nearby or at a communal facility.
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