The title is a spoof on the popular seaside confection, salt water taffy.
This short is an extra feature on the DVD for the film Flipper.
Last Tom and Jerry cartoon animated by Ray Patterson until The Truce Hurts (1948) where he is credited since Quiet Please! (1945).
A postwar pin up style version of Toots, Tom's love interest, is shown here. She wears the very latest in late 40's fashion, including Hollywood inspired sunglasses.
Jerry speaks, or, rather, shrieks in this cartoon. So does Tom.