Abstract: Disclosed is an apparatus for aligning the leading and trailing edges in abutting relationship of two adjacent webs preparatory to splicing the abutting edges together with adhesive tape, and for perforating the tape subsequent to being applied to the adjacent web wedges along the seam formed by the web edges. The apparatus comprises a fixture adapted to lie on a flat surface for holding the trailing and leading edge portions of a pair of preceding and succeeding tapes securely in place with the end edges thereof abutting so that a piece of adhesive tape can be applied thereto. The apparatus also comprises a device which cooperates with a guide on the fixture for perforating the tape along the seam formed by the aforementioned edges so that the web sheets can be separated by feeding the web into a bursting machine or otherwise.