[sqk7744]

Originally Posted by Sailor Steve

Because in the sailing ship days the crew toilets were benches with holes in them placed at the 'head' (bow) of the ship.
http://www.history.navy.mil/trivia/trivia03-2.htm
http://en.wikipedia.org/wiki/Head_(watercraft)

Aren't you sorry you asked.

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He he, thank much!
I love that line and ensuing expressions from Operation Petticoat

Cheers